Over the past five years, the Federal Supreme Court has significantly changed its case law on maintenance contributions. On the one hand, it has introduced the two-step calculation method, in which determining the savings portion and the standard of living previously enjoyed plays a crucial role. On the other hand, stricter requirements have been established regarding self-sufficiency, and recognition of the marriage’s decisive influence on a spouse’s life is now subject to more stringent conditions. In addition, the hierarchy of maintenance rights in cases involving multiple claims has been clarified. As a result, legal practice must deal with numerous innovations and increasing complexity in their application. This interdisciplinary training program, structured over two separate afternoons, aims to provide concrete answers and identify practical solutions. Following a socially oriented introduction focusing on the consequences of separation and divorce for both family units, the first session will address various legal topics, including the calculation of maintenance contributions, the financial consequences of voluntary separation in cases of cohabitation, and court costs — both for proceedings before District Courts and those under the jurisdiction of the Regional Protection Authorities (ARP). The second afternoon will be devoted to tax aspects, with particular attention to the dissolution of the matrimonial property regime and its consequences under the TUI, the gift tax, and the real estate transfer tax, as well as issues related to second-pillar payments, subsequent buy-ins, and the tax implications of divorce. Participants may choose to attend only one of the two study sessions.

Program and speakers – Tuesday, 24 March 2026
The end of a shared life: what consequences for the couple and any children?
Ornella Larenza
Senior Researcher, SUPSI, Competence Centre for Work, Welfare and Society, DEASS SUPSI

The calculation of maintenance contributions – overview of recent Federal Supreme Court case law
Federica De Rossa
Prof. Dr., Judge of the Federal Supreme Court, Second Civil Law Division

Cohabitation and the financial consequences of its voluntary termination
Francesca Ranzanici Ciresa
Attorney-at-law, Dr. iur. and Lic. Phil., Of Counsel, TK Legal Locarno

Court costs in matrimonial law proceedings
Matteo Salvadè
Attorney-at-law, Dr. iur., District Judge

Court fees and procedural costs in proceedings before the Regional Protection Authorities
Federica Dell’Oro
Substitute Judge at the Court of Appeal and Criminal Revision

Program and speakers – Tuesday, 31 March 2026
The dissolution of the matrimonial property regime and the related implications for the TUI, gift tax, and real estate transfer tax
Rocco Filippini
MAS SUPSI in Tax Law and in Economic Law and Business Crime, Attorney-at-law, Deputy Director of the Tax Division of the Canton of Ticino

Riccardo Varini
Attorney-at-law and Notary, former Inspector of the Land and Commercial Registers of the Canton of Ticino

Second-pillar payments and subsequent buy-ins (Art. 79b para. 4 BVG)
Raoul Paglia
MAS SUPSI in Tax Law, Amco Fiduciaria SA, Faido-Lugano

“When love ends… taxes remain”: the tax implications of divorce (settlement of the matrimonial regime, agreements between the parties, deductions, maintenance payments, tax rates, etc.)
Norkeli Bertini
Attorney-at-law, Legal Office of the Tax Division, Bellinzona

Alberto F. Forni
Attorney-at-law, Founder and Editor of the website www.divorzio.ch

Fees
Two afternoons
CHF 600.–
CHF 500.– for partner associations

One afternoon
CHF 350.–
CHF 300.– for partner associations

Registration
https://bit.ly/effetti-patrimoniali-sepazione-divorzio