Hans Rainer Künzle graduated from the University of St-Gall (Dr. oec. HSG), qualified as an attorney-at-law and is admitted to the Bar of the Canton of Zurich. He joined KPMG in 1996 and became Partner in 2000. He was a founding Partner of Kendris private Ltd. (today: Kendris Ltd) and is since his retirement an Of Counsel with Kendris. In 2005 he became Associate Professor for private law and comparative private law at the University of Zurich, emeriting in 2021. He is author of the Bernese Commentary to Art. 517-518 Swiss Civil Code (the executor) and the Zurich Commentary to Art. 86-96 International Private Law Act (International Succession Law). He is co-editor of the Law Review successio.
The Case: The first edition was published in 2011. The updated version takes into account subsequent changes of the legislation, particularly ZPO as well as IPRG, and includes judicial practice as well as doctrine. The Commentary: Topics that deserve to be paid special attention: Dealing with conflicts of interest, significance…
The case Many parents wish to pass on part of their assets to their children as long as the parents are still alive so as to make it easier for the decendants to buy e.g. their own home or to enable them to set up a company. When distributing assets before your death,...
The case The purpose of the revision is to modernise and adapt Swiss international inheritance law to developments both in Switzerland as well as abroad (see dispatch of Federal Council). The amendments aim at avoiding conflicts of jurisdiction in particular. The...
The case The purpose of the revision is to modernise and adapt Swiss international inheritance law to developments both in Switzerland as well as abroad (see dispatch of Federal Council). The amendments aim at avoiding conflicts of jurisdiction in particular. The...
The case In a guest commentary in yesterday's Neue Zürcher Zeitung, Peter Breitschmid, professor emeritus of private law at the University of Zurich, comments on the revision of the law of inheritance, which has stalled. After the implementation of a first stage, the...
Der Fall Es ist einer der bedeutendsten Geldflüsse in der Schweiz: 88 Milliarden werden dieses Jahr vererbt oder geschenkt. Dieser Betrag übersteigt die gesamten Ausgaben des Bundes (78 Mill.) und ist beinahe doppelt so hoch wie alle ausbezahlten AHV Renten (48...
The case Inheritance is one of the most substantial flows of money in Switzerland: This year, CHF 88 bn have been bequeathed or bestowed. The amount exceeds the total expenditures of the Federal Government (CHF 78 bn) and is almost twice as hight as all the retirement...
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The Case: Small watch brands have been attracting attention by means of creativity and originality. For large luxury brands the challenge is to attract younger customers while still maintaining their exclusive image. The Commentary: While the Swiss watch industry has been selling fewer watches overall, small independent brands are becoming…
The Case: The focus is on EU relations, defence, and financial regulation — three major political projects. The Commentary: The Bilaterals III package with the EU, Mercosur, defence spending, and banking reform are set to fuel political debate.
The Case: The Committee (WAK-N) has considered Motion 24.3961, “Strengthening the Lex Koller,” submitted by National Councilor Thomas Aeschi. With 14 votes to 8, with 1 abstention, it recommends that the Federal Council approve the motion’s main proposal (point 1). The Commentary: The proposal seeks to reverse previous relaxations of…
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