Abstract
Estate planning by way of foundations and trusts is crucially influenced by inheritance law. The changes envisaged by the draft revision of Swiss inheritance law are far-reaching and might have a great impact on foundations and trusts, if the settlor had his last domicile in Switzerland. As a positive shift, the scope of the freedom of disposition for the settlor shall be enhanced by the reduction of the compulsory shares. As a rather negative shift, one has to deal with a number of poorly drafted provisions that will result in legal insecurity, as well as conflicting legislation. However, the legislative proceedings have not yet been concluded, so improvements are still possible.
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