Division of assets
In Switzerland, the division of assets in a divorce is governed by the marital property regime—typically the community of accrued gains, unless a prenuptial or postnuptial agreement provides otherwise. A distinction is made between separate property and marital property; only the assets gainfully acquired during the marriage are divided. In addition, occupational pension savings accumulated during the marriage are generally divided equally. In cases involving international assets—such as equity interests in companies, trusts, or assets held abroad—the division of assets becomes significantly more complex. We clarify the initial matrimonial property situation, evaluate the assets, and, if necessary, secure those that are located abroad at an early stage before there is a risk of them being transferred.
The matrimonial property regime as a starting point
Unless the parties signed a prenuptial or postnuptial agreement, the “participation in accrued gains” regime applies in Switzerland: assets that existed before the marriage or were acquired through inheritance or gifts remain separate property and are not divided. Assets gainfully acquired during the marriage are considered marital property and are divided equally in the event of a divorce. We first determine which matrimonial property regime applies and then assess how the assets can be classified accordingly.
Asset valuation
The division of marital property often requires a complexe valuation of all assets—including real estate, securities, and business interests. To this end, we work closely with specialized financial planners from our network to establish a sound basis for negotiations or litigation.
Division of occupational pension benefits
The occupational pension benefits accrued in Switzerland during the marriage are generally divided equally between the spouses upon divorce, regardless of the other provisions of the matrimonial property regime or of similar assets held abroad.
Provisions of a prenuptial agreement
If a prenuptial or postnuptial agreement providing for a different matrimonial property regime—such as separation of property—has been entered into, the division of property is governed by its provisions. We review existing prenuptial agreements for their validity and scope, represent our clients in the interpretation of disputed clauses and recommend amendments of existing agreements, where needed.
Business interests
Clients who are international business owners often face the question of how to incorporate interests in operating companies or holding structures into the division of assets without jeopardizing the continued existence of the business. We develop solutions that ensure both a workable division of marital property and the protection of the business’s assets.
Trusts and other foreign asset structures
Assets held in trusts or other foreign structures require a careful examination to determine to what extent they are part of the marital property and how they can be legally accounted for. To this end, we work closely with our international network of partners to assess the actual financial circumstances.
Assets abroad
When assets are located offshore and in multiple countries, we determine which law applies to the division of marital property and how a Swiss divorce decree can be enforced in each country. Through our network of partner law firms in more than 80 countries, we ensure that assets are identified worldwide and, where necessary, secured.
Tax considerations in the division of assets
The division of assets typically has tax implications—both in Switzerland and abroad. We incorporate tax considerations into our negotiation strategy or litigation from the very beginning and, when necessary, consult with specialized tax advisors from our network.
In general not. Only the marital property acquired during the marriage is divided. Separate property—such as assets acquired before the marriage or through inheritance as well as assets which are excluded by a prenuptial agreement—remains untouched.
Pension assets accumulated during the marriage are generally divided equally, regardless of the other provisions of the matrimonial property regime or similar assets held abroad.
With forward-looking planning—such as through a prenuptial agreement or appropriate structuring—business assets can often be protected. We provide personalized advice on this matter.
This depends on whether and to what extent these assets are part of the marital property. We clarify this together with our international network.
If we suspect a transfer of assets, we file motions for preservation at an early stage so as not to jeopardize the subsequent settlement or outcome of the litigation.
Yes, provided it is valid. We review the validity and scope of existing prenuptial agreements before the division of marital property.