With the enactment of the same-sex marriage Act on July 1, 2022, Switzerland took a historic step. In his article for Le Temps, Josef Alkatout examines the key legal and financial implications of this legislative change. In addition to new rights, marriage also brings significant changes in taxation, inheritance law, retirement benefits (AHV/second pillar pension funds), and matrimonial property regimes. In addition, the law applies to same-sex couples who have married abroad or are in a registered partnership, as their status may be automatically adjusted. Timely planning is therefore crucial to optimize financial implications.
