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Abstract Due to an increasingly strict interpretation of admissible purposes of family foundations, Swiss law lacks an effective legal instrument for a structured transfer of family wealth to future generations. As a result, foreign instruments such as trusts or foundations are often used for such purposes. Given that Switzerland’s strict approach to family foundations is no longer justified, a recent motion in the Swiss Parliament should be seen as an opportunity to introduce more modern options for estate planning that better reflect society’s needs.
Weiss et al. (Wed,) studied this question.
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