Gabrieli Daniel / Kern Nils

Newsletter 1/23: News about Foundation Law


With several hundred new foundations established each year, Switzerland continues to enjoy great popularity as a location for foundations. To further strengthen foundations in Switzerland and to meet the changing needs of foundations and their stakeholders, the law on foundations is undergoing change in some areas.

Gabrieli Daniel

Kommentar zu Art. 551-559 ZGB


in: Geiser/Wolf (Hrsg.), Basler Kommentar Zivilgesetzbuch II, 7. Auflage, St. Gallen/Bern 2023

Gabrieli Daniel

Privatautonomie und Willensvollstreckerhonorar


in: Spuren im Erbrecht, Festschrift für Paul Eitel, 2022, S. 423 ff.

Gabrieli Daniel

Newsletter 2/22: Liability of foundation boards


Switzerland remains very popular worldwide as a location for foundations. The number of foundations and the volume of the assets of foundations are growing. As the supreme governing body of a foundation, the foundation board is responsible for management of the assets of the foundation. In times of inflation and volatile stock markets, the risk of liability of foundation boards can be huge. This risk of liability affects not just charitable foundations, but also corporate foundations and employee benefits foundations. The foundation board may relieve itself of some of its responsibility through appropriate organisational measures.

Gabrieli Daniel

Neues Erbrecht: Weitere Etappe in Planung


In: Recht und Steuern, Finanz und Wirtschaft, 27.04.2022, Seite 12

Gabrieli Daniel

Erbstreitigkeiten oder Fragen rund ums Testament? Fachanwälte helfen weiter.


In: Fokus Rechtsguide, April 2022, Seite 18

Gabrieli Daniel

Newsletter 1/22: New inheritance law as of 1 January 2023


In its report «Modernization of Family Law» of 25 March 2015, the Swiss Federal Council noted that current family law does not adequately reflect social circumstances and also that the approximately hundred-year-old inheritance law does not reflect the today's diverse ways of life. The revision of the inheritance law was thus initiated. Parliament adopted the final draft of the revised law in the 2020 winter session. The new inheritance law will enter into effect on 1 January 2023.

Gabrieli Daniel

Statutenänderungen bei Familienstiftungen


In: Der letzte Wille, seine Vollstreckung und seine Vollstrecker, Festschrift für Hans Rainer Künzle, 2021, S. 277 ff.

Gabrieli Daniel

Betreibungsort bei einer Forderung gegen den Nachlass


In: successio 2021, Nr. 3/21, S 240 ff.

Tschirky Nicole

Newsletter 1/19: Foundations: Tips for founders and foundation boards


If, in addition to benefi tting family and friends, some of the assets of a person’s estate are intended for charitable purposes, foundations are often considered as possible recipients of these funds. It may, in some cases, also be necessary to transfer a proportion of the assets to a foundation or to set up a foundation while the person is still alive.