The law came into force as of 1 July 2022 after adoption of the “Marriage for everyone” referendum bill. This means that same-sex couples can now marry. In this article, we will highlight what this changes for family planning and provision.

For heirs, tax consequences after someone dies are often unexpected – whether these are the deceased’s tax debts as of the date of death or the tax demands of the tax office toward the heirs. It can be helpful to clarify the financial circumstances in advance.