{"id":25950,"date":"2026-07-22T13:50:55","date_gmt":"2026-07-22T12:50:55","guid":{"rendered":"https:\/\/lindemannlaw.ch\/?p=25950"},"modified":"2026-07-22T14:54:37","modified_gmt":"2026-07-22T13:54:37","slug":"%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7","status":"publish","type":"post","link":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/","title":{"rendered":"\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1: \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2"},"content":{"rendered":"

\u039b\u03af\u03b3\u03b5\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03b4\u03bf\u03c3\u03af\u03b5\u03c2 \u03c3\u03c5\u03bd\u03b4\u03c5\u03ac\u03b6\u03bf\u03c5\u03bd, \u03cc\u03c0\u03c9\u03c2 \u03b7 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1, \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae \u03c3\u03c4\u03b1\u03b8\u03b5\u03c1\u03cc\u03c4\u03b7\u03c4\u03b1, \u03b9\u03c3\u03c7\u03cd \u03bd\u03bf\u03bc\u03af\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2, \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03b4\u03bf\u03bc\u03ae \u03ba\u03b1\u03b9 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03b4\u03b9\u03ba\u03b1\u03af\u03bf\u03c5. \u0393\u03b9\u03b1 \u03c4\u03b1 \u03b5\u03cd\u03c0\u03bf\u03c1\u03b1 \u03ac\u03c4\u03bf\u03bc\u03b1 (HNWI) \u03ba\u03b1\u03b9 \u03c4\u03b1 family offices, \u03c4\u03b1 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ac \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c0\u03ac\u03bd\u03b9\u03b1 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u2014 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c4\u03b7\u03bd \u03c4\u03bf\u03c0\u03bf\u03b8\u03ad\u03c4\u03b7\u03c3\u03b7: \u03bc\u03b9\u03b1 \u03b1\u03c0\u03bf\u03b8\u03ae\u03ba\u03b7 \u03b1\u03be\u03af\u03b1\u03c2 \u03c3\u03b5 \u03c3\u03ba\u03bb\u03b7\u03c1\u03cc \u03bd\u03cc\u03bc\u03b9\u03c3\u03bc\u03b1, \u03b2\u03b1\u03b8\u03b9\u03ac \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c4\u03b5\u03c5\u03bc\u03ad\u03bd\u03b7, \u03bc\u03b5 \u03ad\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c0\u03b9\u03bf \u03b1\u03be\u03b9\u03cc\u03c0\u03b9\u03c3\u03c4\u03b1 \u03ba\u03c4\u03b7\u03bc\u03b1\u03c4\u03bf\u03bb\u03cc\u03b3\u03b9\u03b1 \u03c3\u03c4\u03bf\u03bd \u03ba\u03cc\u03c3\u03bc\u03bf. \u0395\u03af\u03bd\u03b1\u03b9 \u03cc\u03bc\u03c9\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03b9\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac \u03bc\u03b5 \u03ad\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03b1\u03c5\u03c3\u03c4\u03b7\u03c1\u03cc\u03c4\u03b5\u03c1\u03b1 \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c4\u03b1 \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7\u03c2 \u03b1\u03c0\u03cc \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03bf\u03cd\u03c2 \u03c3\u03c4\u03b7\u03bd \u0395\u03c5\u03c1\u03ce\u03c0\u03b7, \u03ba\u03b1\u03b9 \u03c4\u03bf \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03b1\u03c5\u03c4\u03cc \u03b2\u03c1\u03af\u03c3\u03ba\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2 \u03c5\u03c0\u03cc \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae \u03b1\u03bd\u03b1\u03b8\u03b5\u03ce\u03c1\u03b7\u03c3\u03b7.<\/p>\n

\u0393\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b1 family offices \u03c0\u03bf\u03c5 \u03b5\u03be\u03b5\u03c4\u03ac\u03b6\u03bf\u03c5\u03bd \u03bc\u03b9\u03b1 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03c3\u03b5 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ac \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1, \u03bd\u03b1 \u03c4\u03b9 \u03ad\u03c7\u03b5\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1 \u03c4\u03bf 2026.<\/p>\n

\u0388\u03bd\u03b1 \u03c3\u03cd\u03c3\u03c4\u03b7\u03bc\u03b1 \u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03b4\u03b9\u03ba\u03b1\u03af\u03bf\u03c5 \u03b2\u03b1\u03c3\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03c3\u03c4\u03bf\u03bd \u03ba\u03b1\u03bd\u03c4\u03bf\u03bd\u03b9\u03ba\u03cc \u03c6\u03b5\u03bd\u03c4\u03b5\u03c1\u03b1\u03bb\u03b9\u03c3\u03bc\u03cc<\/h2>\n

\u0397 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b9\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03b4\u03bf\u03c3\u03af\u03b1 \u03b1\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd \u03b4\u03b9\u03ba\u03b1\u03af\u03bf\u03c5, \u03cc\u03c0\u03bf\u03c5 \u03bf\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf\u03b9 \u03ba\u03b1\u03bd\u03cc\u03bd\u03b5\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03bf\u03b9 \u03c3\u03b5 \u03bf\u03bc\u03bf\u03c3\u03c0\u03bf\u03bd\u03b4\u03b9\u03b1\u03ba\u03cc \u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03bf \u2014 \u03ba\u03c5\u03c1\u03af\u03c9\u03c2 \u03bf \u0391\u03c3\u03c4\u03b9\u03ba\u03cc\u03c2 \u039a\u03ce\u03b4\u03b9\u03ba\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03bf \u039a\u03ce\u03b4\u03b9\u03ba\u03b1\u03c2 \u0395\u03bd\u03bf\u03c7\u03ce\u03bd \u2014 \u03b1\u03bb\u03bb\u03ac \u03bc\u03b5 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03ba\u03b1\u03bd\u03c4\u03bf\u03bd\u03b9\u03ba\u03cc \u03b5\u03c0\u03af\u03c0\u03b5\u03b4\u03bf \u03b3\u03b9\u03b1 \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03cc\u03c0\u03c9\u03c2 \u03b7 \u03c7\u03c9\u03c1\u03bf\u03c4\u03b1\u03be\u03af\u03b1, \u03b7 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03af\u03b1, \u03c4\u03b1 \u03c4\u03ad\u03bb\u03b7 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ae \u03c0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ae. \u039f\u03b9 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03b5\u03bc\u03c0\u03c1\u03ac\u03b3\u03bc\u03b1\u03c4\u03b1 \u03b4\u03b9\u03ba\u03b1\u03b9\u03ce\u03bc\u03b1\u03c4\u03b1 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b5\u03b9\u03b1\u03c2 \u03b4\u03b9\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03bf \u03bf\u03bc\u03bf\u03c3\u03c0\u03bf\u03bd\u03b4\u03b9\u03b1\u03ba\u03cc \u03b4\u03af\u03ba\u03b1\u03b9\u03bf, \u03b5\u03bd\u03ce \u03c4\u03b1 \u03ba\u03b1\u03bd\u03c4\u03cc\u03bd\u03b9\u03b1 \u03c1\u03c5\u03b8\u03bc\u03af\u03b6\u03bf\u03c5\u03bd \u03c4\u03b7 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2, \u03c4\u03b1 \u03c4\u03ad\u03bb\u03b7 \u03ba\u03b1\u03b9, \u03c3\u03b5 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03c0\u03b5\u03c1\u03b9\u03c0\u03c4\u03ce\u03c3\u03b5\u03b9\u03c2, \u03c0\u03c1\u03cc\u03c3\u03b8\u03b5\u03c4\u03bf\u03c5\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2.<\/p>\n

\u0391\u03ba\u03c1\u03bf\u03b3\u03c9\u03bd\u03b9\u03b1\u03af\u03bf\u03c2 \u03bb\u03af\u03b8\u03bf\u03c2 \u03c4\u03b7\u03c2 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b5\u03b9\u03b1\u03c2 \u03c4\u03bf\u03c5 \u03c4\u03af\u03c4\u03bb\u03bf\u03c5 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c4\u03bf \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03bf \u039a\u03c4\u03b7\u03bc\u03b1\u03c4\u03bf\u03bb\u03cc\u03b3\u03b9\u03bf, \u03c4\u03bf \u03bf\u03c0\u03bf\u03af\u03bf \u03b1\u03c0\u03bf\u03bb\u03b1\u03bc\u03b2\u03ac\u03bd\u03b5\u03b9 \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b1 \u03c0\u03af\u03c3\u03c4\u03b7<\/em>: \u03bf \u03ba\u03b1\u03bb\u03cc\u03c0\u03b9\u03c3\u03c4\u03bf\u03c2 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ce\u03bd \u03bc\u03c0\u03bf\u03c1\u03b5\u03af \u03bd\u03b1 \u03b2\u03b1\u03c3\u03b9\u03c3\u03c4\u03b5\u03af \u03c3\u03c4\u03b9\u03c2 \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ad\u03c2, \u03ba\u03b1\u03b9 \u03b7 \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c3\u03af\u03b1 \u03c4\u03b7\u03c2 \u03ba\u03b1\u03bb\u03ae\u03c2 \u03c0\u03af\u03c3\u03c4\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b9\u03c3\u03c7\u03c5\u03c1\u03ae. \u039f\u03b9 \u03ad\u03c1\u03b5\u03c5\u03bd\u03b5\u03c2 \u03c4\u03af\u03c4\u03bb\u03bf\u03c5 \u03ba\u03b1\u03b9 \u03b7 \u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03c4\u03af\u03c4\u03bb\u03bf\u03c5 \u2014 \u03c3\u03c5\u03bd\u03ae\u03b8\u03b5\u03b9\u03c2 \u03c3\u03b5 \u03c0\u03bf\u03bb\u03bb\u03ad\u03c2 \u03ac\u03bb\u03bb\u03b5\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03b4\u03bf\u03c3\u03af\u03b5\u03c2 \u2014 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c0\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 \u03b3\u03b5\u03bd\u03b9\u03ba\u03ac \u03c0\u03b5\u03c1\u03b9\u03c4\u03c4\u03ad\u03c2. \u0397 \u03ba\u03c5\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03ac\u03b6\u03b5\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf \u03bc\u03b5 \u03c4\u03b7\u03bd \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ae, \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03bd\u03c5\u03c0\u03cc\u03b8\u03b7\u03ba\u03bf\u03b9 \u03c4\u03af\u03c4\u03bb\u03bf\u03b9 (Schuldbriefe<\/em>) \u03ba\u03b1\u03c4\u03b1\u03c4\u03ac\u03c3\u03c3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b7\u03bc\u03b5\u03c1\u03bf\u03bc\u03b7\u03bd\u03af\u03b1 \u03c4\u03b7\u03c2 \u03b5\u03b3\u03b3\u03c1\u03b1\u03c6\u03ae\u03c2. \u0397 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03bf\u03c5 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b5\u03ba\u03c4\u03b5\u03bb\u03b5\u03af\u03c4\u03b1\u03b9 \u03bc\u03b5 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ae \u03c0\u03c1\u03ac\u03be\u03b7 \u03c3\u03c4\u03bf \u03ba\u03b1\u03bd\u03c4\u03cc\u03bd\u03b9 \u03cc\u03c0\u03bf\u03c5 \u03b2\u03c1\u03af\u03c3\u03ba\u03b5\u03c4\u03b1\u03b9 \u03c4\u03bf \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf, \u03ba\u03b1\u03b9 \u03b7 \u03b5\u03c0\u03b9\u03ba\u03cd\u03c1\u03c9\u03c3\u03b7 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03b3\u03af\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03b7\u03bd \u03b5\u03c0\u03af\u03c3\u03b7\u03bc\u03b7 \u03b3\u03bb\u03ce\u03c3\u03c3\u03b1 \u03c4\u03bf\u03c5 \u03ba\u03b1\u03bd\u03c4\u03bf\u03bd\u03b9\u03bf\u03cd \u03b1\u03c5\u03c4\u03bf\u03cd.<\/p>\n

\u0391\u03c5\u03c4\u03cc\u03c2 \u03bf \u03c3\u03c5\u03bd\u03b4\u03c5\u03b1\u03c3\u03bc\u03cc\u03c2 \u2014 \u03ba\u03c9\u03b4\u03b9\u03ba\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b7 \u03bf\u03bc\u03bf\u03c3\u03c0\u03bf\u03bd\u03b4\u03b9\u03b1\u03ba\u03ae \u03bf\u03c5\u03c3\u03af\u03b1, \u03ba\u03b1\u03bd\u03c4\u03bf\u03bd\u03b9\u03ba\u03ae \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ae \u03b1\u03c5\u03c3\u03c4\u03b7\u03c1\u03cc\u03c4\u03b7\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03ad\u03bd\u03b1 \u03ba\u03b1\u03b8\u03b5\u03c3\u03c4\u03ce\u03c2 \u03c4\u03af\u03c4\u03bb\u03bf\u03c5 \u03b2\u03b1\u03c3\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03c3\u03c4\u03bf \u03bc\u03b7\u03c4\u03c1\u03ce\u03bf \u2014 \u03c0\u03b1\u03c1\u03ac\u03b3\u03b5\u03b9 \u03b1\u03c0\u03bf\u03c4\u03b5\u03bb\u03ad\u03c3\u03bc\u03b1\u03c4\u03b1 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ce\u03bd \u03c0\u03bf\u03c5 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c0\u03c1\u03bf\u03b2\u03bb\u03ad\u03c8\u03b9\u03bc\u03b1, \u03ba\u03b1\u03bb\u03ac \u03c4\u03b5\u03ba\u03bc\u03b7\u03c1\u03b9\u03c9\u03bc\u03ad\u03bd\u03b1 \u03ba\u03b1\u03b9 \u03b4\u03cd\u03c3\u03ba\u03bf\u03bb\u03bf \u03bd\u03b1 \u03b1\u03bc\u03c6\u03b9\u03c3\u03b2\u03b7\u03c4\u03b7\u03b8\u03bf\u03cd\u03bd \u03b5\u03ba \u03c4\u03c9\u03bd \u03c5\u03c3\u03c4\u03ad\u03c1\u03c9\u03bd.<\/p>\n

Lex Koller: \u03c4\u03bf \u03c0\u03c1\u03ce\u03c4\u03bf \u03b5\u03c1\u03ce\u03c4\u03b7\u03bc\u03b1 \u03b3\u03b9\u03b1 \u03ba\u03ac\u03b8\u03b5 \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03cc \u03b1\u03b3\u03bf\u03c1\u03b1\u03c3\u03c4\u03ae \u2014 \u03ba\u03b1\u03b9 \u03ad\u03bd\u03b1 \u03c3\u03b7\u03bc\u03b5\u03af\u03bf \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b1\u03b3\u03c1\u03cd\u03c0\u03bd\u03b7\u03c3\u03b7\u03c2<\/h2>\n

\u03a4\u03bf \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03cc\u03c4\u03b5\u03c1\u03bf \u03c3\u03b7\u03bc\u03b5\u03af\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf\u03c5\u03c2 \u03bc\u03b7 \u03bc\u03cc\u03bd\u03b9\u03bc\u03bf\u03c5\u03c2 \u03ba\u03b1\u03c4\u03bf\u03af\u03ba\u03bf\u03c5\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bf \u039f\u03bc\u03bf\u03c3\u03c0\u03bf\u03bd\u03b4\u03b9\u03b1\u03ba\u03cc\u03c2 \u039d\u03cc\u03bc\u03bf\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u0391\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7 \u0391\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b1\u03c0\u03cc \u03a0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b1 \u03c3\u03c4\u03bf \u0395\u03be\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc<\/em> \u2014 \u03b5\u03c5\u03c1\u03ad\u03c9\u03c2 \u03b3\u03bd\u03c9\u03c3\u03c4\u03cc\u03c2 \u03c9\u03c2 Lex Koller<\/strong>.<\/p>\n

\u039f Lex Koller \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03af\u03b6\u03b5\u03b9 \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7 \u03b1\u03c0\u03cc \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03bf\u03cd\u03c2 \u03bc\u03b7 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ce\u03bd<\/em> \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd, \u03b4\u03b7\u03bb\u03b1\u03b4\u03ae \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03b9\u03ce\u03bd, \u03bc\u03b7 \u03bf\u03b9\u03ba\u03bf\u03b4\u03bf\u03bc\u03b7\u03bc\u03ad\u03bd\u03b7\u03c2 \u03b3\u03b7\u03c2 \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03c0\u03c1\u03bf\u03bf\u03c1\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03b3\u03b9\u03b1 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ae \u03c7\u03c1\u03ae\u03c3\u03b7, \u03ba\u03b1\u03b8\u03ce\u03c2 \u03ba\u03b1\u03b9 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03c0\u03bf\u03c5 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b4\u03b7\u03bc\u03cc\u03c3\u03b9\u03b5\u03c2 \u03b1\u03c1\u03c7\u03ad\u03c2 \u03ba\u03b1\u03b9 \u03bc\u03bf\u03bd\u03af\u03bc\u03c9\u03c2 \u03ba\u03b5\u03bd\u03ce\u03bd \u03ba\u03c4\u03b9\u03c1\u03af\u03c9\u03bd. \u03a3\u03c4\u03b7\u03bd \u03c0\u03c1\u03ac\u03be\u03b7, \u03bf\u03b9 \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03bf\u03af \u03b9\u03b4\u03b9\u03ce\u03c4\u03b5\u03c2 \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03af\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bc\u03b5\u03b3\u03ac\u03bb\u03bf \u03b2\u03b1\u03b8\u03bc\u03cc \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03b9\u03ce\u03bd, \u03bc\u03b5 \u03bc\u03af\u03b1 \u03b1\u03be\u03b9\u03bf\u03c3\u03b7\u03bc\u03b5\u03af\u03c9\u03c4\u03b7 \u03b5\u03be\u03b1\u03af\u03c1\u03b5\u03c3\u03b7: \u03b5\u03be\u03bf\u03c7\u03b9\u03ba\u03ad\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b5\u03c2 \u03c3\u03b5 \u03b5\u03b3\u03ba\u03b5\u03ba\u03c1\u03b9\u03bc\u03ad\u03bd\u03bf\u03c5\u03c2 \u03c4\u03bf\u03c5\u03c1\u03b9\u03c3\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03b4\u03ae\u03bc\u03bf\u03c5\u03c2, \u03c5\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c6\u03cd\u03bb\u03b1\u03be\u03b7 \u03ba\u03b1\u03bd\u03c4\u03bf\u03bd\u03b9\u03ba\u03ce\u03bd \u03c0\u03bf\u03c3\u03bf\u03c3\u03c4\u03ce\u03c3\u03b5\u03c9\u03bd.<\/p>\n

\u0394\u03cd\u03bf \u03b1\u03ba\u03cc\u03bc\u03b7 \u03b1\u03c0\u03bf\u03c7\u03c1\u03ce\u03c3\u03b5\u03b9\u03c2 \u03ad\u03c7\u03bf\u03c5\u03bd \u03c3\u03b7\u03bc\u03b1\u03c3\u03af\u03b1:<\/p>\n

\u03a4\u03bf \u03b4\u03af\u03c7\u03c4\u03c5 \u03c4\u03b1\u03be\u03b9\u03bd\u03cc\u03bc\u03b7\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03b5\u03c5\u03c1\u03cd.<\/strong> \u0388\u03bd\u03b1 \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc \u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03bf \u03bc\u03b5 \u03ba\u03b1\u03c4\u03b1\u03c3\u03c4\u03b1\u03c4\u03b9\u03ba\u03ae \u03ad\u03b4\u03c1\u03b1 \u03b5\u03ba\u03c4\u03cc\u03c2 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1\u03c2 \u03b8\u03b5\u03c9\u03c1\u03b5\u03af\u03c4\u03b1\u03b9 \u03b1\u03c5\u03c4\u03bf\u03bc\u03ac\u03c4\u03c9\u03c2 \u00ab\u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03cc\u00bb, \u03b1\u03bd\u03b5\u03be\u03ac\u03c1\u03c4\u03b7\u03c4\u03b1 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c0\u03bf\u03b9\u03bf\u03c2 \u03c4\u03bf \u03b5\u03bb\u03ad\u03b3\u03c7\u03b5\u03b9. \u039f\u03b9 \u03b5\u03c4\u03b1\u03b9\u03c1\u03b5\u03af\u03b5\u03c2 \u03bc\u03b5 \u03ad\u03b4\u03c1\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03b8\u03b5\u03c9\u03c1\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af\u03c3\u03b7\u03c2 \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ad\u03c2 \u03b5\u03ac\u03bd \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03c0\u03cc \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03bf\u03cd\u03c2 \u2014 \u03ba\u03ac\u03c4\u03b9 \u03c0\u03bf\u03c5 \u03b1\u03be\u03b9\u03bf\u03bb\u03bf\u03b3\u03b5\u03af\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u03b2\u03ac\u03c3\u03b7 \u03bc\u03ad\u03c3\u03c9 \u03c4\u03b7\u03c2 \u03b1\u03bb\u03c5\u03c3\u03af\u03b4\u03b1\u03c2 \u03b9\u03b4\u03b9\u03bf\u03ba\u03c4\u03b7\u03c3\u03af\u03b1\u03c2 \u03ba\u03b1\u03b9 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2. \u039f\u03b9 \u03c5\u03c0\u03ae\u03ba\u03bf\u03bf\u03b9 \u0395\u0395\/\u0395\u0396\u0395\u03a3 \u03b1\u03bd\u03c4\u03b9\u03bc\u03b5\u03c4\u03c9\u03c0\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c9\u03c2 \u0395\u03bb\u03b2\u03b5\u03c4\u03bf\u03af \u03b5\u03c6\u03cc\u03c3\u03bf\u03bd \u03b4\u03b9\u03b1\u03bc\u03ad\u03bd\u03bf\u03c5\u03bd \u03bd\u03bf\u03bc\u03b9\u03ba\u03ac \u03ba\u03b1\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ac \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1\u00b7 \u03bf\u03b9 \u03c5\u03c0\u03ae\u03ba\u03bf\u03bf\u03b9 \u03b5\u03ba\u03c4\u03cc\u03c2 \u0395\u0395\/\u0395\u0396\u0395\u03a3 \u03c7\u03c1\u03b5\u03b9\u03ac\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ae \u03ac\u03b4\u03b5\u03b9\u03b1 \u03b5\u03b3\u03ba\u03b1\u03c4\u03ac\u03c3\u03c4\u03b1\u03c3\u03b7\u03c2 C.<\/p>\n

\u03a4\u03b1 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03bc\u03b5\u03b9\u03ba\u03c4\u03ae\u03c2 \u03c7\u03c1\u03ae\u03c3\u03b7\u03c2 \u03b5\u03c0\u03b9\u03c4\u03c1\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03bc\u03cc\u03bd\u03bf \u03cc\u03c4\u03b1\u03bd \u03c4\u03bf \u03bf\u03b9\u03ba\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03bc\u03ad\u03c1\u03bf\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03b1\u03c6\u03ce\u03c2 \u03b4\u03b5\u03c5\u03c4\u03b5\u03c1\u03b5\u03cd\u03bf\u03bd<\/strong> (\u03b3\u03b9\u03b1 \u03c0\u03b1\u03c1\u03ac\u03b4\u03b5\u03b9\u03b3\u03bc\u03b1, \u03ad\u03bd\u03b1 \u03b4\u03b9\u03b1\u03bc\u03ad\u03c1\u03b9\u03c3\u03bc\u03b1 \u03b8\u03c5\u03c1\u03c9\u03c1\u03bf\u03cd \u03b5\u03bd\u03c4\u03cc\u03c2 \u03ba\u03c4\u03b9\u03c1\u03af\u03bf\u03c5 \u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c9\u03bd) \u03ae \u03cc\u03c4\u03b1\u03bd \u03b7 \u03c7\u03c9\u03c1\u03bf\u03c4\u03b1\u03be\u03af\u03b1 \u03b1\u03c0\u03b1\u03b9\u03c4\u03b5\u03af \u03bf\u03b9\u03ba\u03b9\u03c3\u03c4\u03b9\u03ba\u03cc \u03bc\u03b5\u03c1\u03af\u03b4\u03b9\u03bf \u03c0\u03bf\u03c5 \u03b4\u03b5\u03bd \u03c5\u03c0\u03b5\u03c1\u03b2\u03b1\u03af\u03bd\u03b5\u03b9 \u03c4\u03bf 50%.<\/p>\n

\u03a4\u03b1 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ac \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1<\/strong> \u2014 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c0\u03bf\u03c5 \u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03bc\u03bf\u03bd\u03af\u03bc\u03c9\u03c2 \u03b3\u03b9\u03b1 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ae \u03b4\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1 \u2014 \u03b4\u03b5\u03bd \u03b5\u03bc\u03c0\u03af\u03c0\u03c4\u03bf\u03c5\u03bd \u03c3\u03c4\u03bf\u03c5\u03c2<\/em> \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03bf\u03cd\u03c2 \u03c4\u03bf\u03c5 Lex Koller \u03ba\u03b1\u03b9 \u03b1\u03c0\u03bf\u03ba\u03c4\u03ce\u03bd\u03c4\u03b1\u03b9 \u03b5\u03bb\u03b5\u03cd\u03b8\u03b5\u03c1\u03b1 \u03b1\u03c0\u03cc \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03bf\u03cd\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2, \u03c5\u03c0\u03cc \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03c6\u03cd\u03bb\u03b1\u03be\u03b7 \u03c4\u03c9\u03bd \u03c3\u03c5\u03bd\u03ae\u03b8\u03c9\u03bd \u03ba\u03b1\u03bd\u03cc\u03bd\u03c9\u03bd \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ae\u03c2.<\/p>\n

\u03a4\u03bf \u03c3\u03b7\u03bc\u03b5\u03af\u03bf \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae\u03c2 \u03b5\u03c0\u03b1\u03b3\u03c1\u03cd\u03c0\u03bd\u03b7\u03c3\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03c4\u03bf 2026: \u03bf Lex Koller \u03b2\u03c1\u03af\u03c3\u03ba\u03b5\u03c4\u03b1\u03b9 \u03b5\u03c0\u03af \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03cc\u03bd\u03c4\u03bf\u03c2 \u03c5\u03c0\u03cc \u03b5\u03bd\u03b5\u03c1\u03b3\u03cc \u03b1\u03bd\u03b1\u03b8\u03b5\u03ce\u03c1\u03b7\u03c3\u03b7. \u0397 \u03c0\u03c1\u03cc\u03c4\u03b1\u03c3\u03b7 24.3961 (Versch\u00e4rfung der Lex Koller<\/em>, \u03a3\u03b5\u03c0\u03c4\u03ad\u03bc\u03b2\u03c1\u03b9\u03bf\u03c2 2024) \u03c0\u03c1\u03bf\u03c4\u03b5\u03af\u03bd\u03b5\u03b9 \u03b5\u03c5\u03c1\u03b5\u03af\u03b1 \u03b1\u03c5\u03c3\u03c4\u03b7\u03c1\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7, \u03ba\u03b1\u03b9 \u03c3\u03c4\u03b9\u03c2 21 \u039c\u03b1\u03c1\u03c4\u03af\u03bf\u03c5 2025 \u03c4\u03bf \u039f\u03bc\u03bf\u03c3\u03c0\u03bf\u03bd\u03b4\u03b9\u03b1\u03ba\u03cc \u03a3\u03c5\u03bc\u03b2\u03bf\u03cd\u03bb\u03b9\u03bf \u03b1\u03bd\u03b1\u03ba\u03bf\u03af\u03bd\u03c9\u03c3\u03b5 \u03bc\u03b9\u03b1 \u03b4\u03ad\u03c3\u03bc\u03b7 \u00ab\u03c3\u03c5\u03bd\u03bf\u03b4\u03b5\u03c5\u03c4\u03b9\u03ba\u03ce\u03bd \u03bc\u03ad\u03c4\u03c1\u03c9\u03bd\u00bb \u03c3\u03c5\u03bd\u03b4\u03b5\u03b4\u03b5\u03bc\u03ad\u03bd\u03b7 \u03bc\u03b5 \u03bb\u03b1\u03ca\u03ba\u03ae \u03c0\u03c1\u03c9\u03c4\u03bf\u03b2\u03bf\u03c5\u03bb\u03af\u03b1 \u03c0\u03bf\u03c5 \u03b5\u03c0\u03b9\u03b4\u03b9\u03ce\u03ba\u03b5\u03b9 \u03c4\u03bf\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03cc \u03c4\u03bf\u03c5 \u03c0\u03bb\u03b7\u03b8\u03c5\u03c3\u03bc\u03bf\u03cd \u03c4\u03b7\u03c2 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1\u03c2 \u03c3\u03c4\u03b1 10 \u03b5\u03ba\u03b1\u03c4\u03bf\u03bc\u03bc\u03cd\u03c1\u03b9\u03b1. \u039a\u03b1\u03b9 \u03bf\u03b9 \u03b4\u03cd\u03bf \u03c0\u03c1\u03bf\u03c4\u03ac\u03c3\u03b5\u03b9\u03c2 \u03b8\u03b1 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03c3\u03b1\u03bd \u03bd\u03b1 \u03b1\u03c5\u03c3\u03c4\u03b7\u03c1\u03bf\u03c0\u03bf\u03b9\u03ae\u03c3\u03bf\u03c5\u03bd \u03c4\u03bf\u03c5\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5\u03c2 \u03c3\u03c4\u03bf \u03c4\u03bc\u03ae\u03bc\u03b1 \u03c4\u03c9\u03bd \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03c9\u03bd \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03b9\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b5\u03bd\u03b4\u03b5\u03c7\u03bf\u03bc\u03ad\u03bd\u03c9\u03c2 \u03c3\u03c4\u03bf \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03cc \u03c4\u03bc\u03ae\u03bc\u03b1. \u03a3\u03c4\u03b1 \u03c4\u03ad\u03bb\u03b7 \u03c4\u03bf\u03c5 2025, \u03ba\u03b1\u03bc\u03af\u03b1 \u03b4\u03b5\u03bd \u03b5\u03af\u03c7\u03b5 \u03b8\u03b5\u03c3\u03c0\u03b9\u03c3\u03c4\u03b5\u03af \u2014 \u03b1\u03bb\u03bb\u03ac \u03bf\u03b9 \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03bf\u03af \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c3\u03c5\u03bd\u03c5\u03c0\u03bf\u03bb\u03bf\u03b3\u03af\u03c3\u03bf\u03c5\u03bd \u03c4\u03bf\u03bd \u03ba\u03af\u03bd\u03b4\u03c5\u03bd\u03bf \u03b1\u03c5\u03c3\u03c4\u03b7\u03c1\u03cc\u03c4\u03b5\u03c1\u03c9\u03bd \u03ba\u03b1\u03bd\u03cc\u03bd\u03c9\u03bd \u03ba\u03b1\u03b9 \u03c0\u03b9\u03bf \u03b5\u03bd\u03b4\u03b5\u03bb\u03b5\u03c7\u03bf\u03cd\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5, \u03b9\u03b4\u03af\u03c9\u03c2 \u03b3\u03b9\u03b1 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03b8\u03ad\u03c1\u03b5\u03c4\u03c1\u03c9\u03bd, \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03b5\u03c2 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03b4\u03bf\u03bc\u03ad\u03c2 \u03bc\u03b5 \u03c3\u03b7\u03bc\u03b1\u03bd\u03c4\u03b9\u03ba\u03ae \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03ae \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7.<\/p>\n

\u039a\u03b1\u03bc\u03af\u03b1 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03c1\u03cd\u03b8\u03bc\u03b9\u03c3\u03b7 \u2014 \u03b1\u03bb\u03bb\u03ac 35% \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03ae \u03c0\u03b5\u03b9\u03b8\u03b1\u03c1\u03c7\u03af\u03b1 AML<\/h2>\n

\u0397 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03b4\u03b5\u03bd \u03b5\u03c0\u03b9\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03bf\u03cd\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5\u03c2 \u03c3\u03c4\u03bf\u03c5\u03c2 \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03bf\u03cd\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd. \u03a4\u03b1 \u03ba\u03b5\u03c6\u03ac\u03bb\u03b1\u03b9\u03b1 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b5\u03b9\u03c3\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9, \u03bd\u03b1 \u03b5\u03be\u03ac\u03b3\u03bf\u03bd\u03c4\u03b1\u03b9 \u03ba\u03b1\u03b9 \u03bd\u03b1 \u03bc\u03b5\u03c4\u03b1\u03c4\u03c1\u03ad\u03c0\u03bf\u03bd\u03c4\u03b1\u03b9 \u03c5\u03c0\u03cc \u03cc\u03c1\u03bf\u03c5\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2.<\/p>\n

\u03a9\u03c3\u03c4\u03cc\u03c3\u03bf, \u03b4\u03cd\u03bf \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03c3\u03c5\u03bc\u03bc\u03cc\u03c1\u03c6\u03c9\u03c3\u03b7\u03c2 \u03b1\u03be\u03af\u03b6\u03bf\u03c5\u03bd \u03c0\u03c1\u03bf\u03c3\u03bf\u03c7\u03ae\u03c2:<\/p>\n

\u03a4\u03b1 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ac \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03c0\u03b9\u03c3\u03c4\u03c9\u03c4\u03b9\u03ba\u03ac \u03b9\u03b4\u03c1\u03cd\u03bc\u03b1\u03c4\u03b1 \u03b5\u03c6\u03b1\u03c1\u03bc\u03cc\u03b6\u03bf\u03c5\u03bd \u03b1\u03c5\u03c3\u03c4\u03b7\u03c1\u03bf\u03cd\u03c2 \u03b5\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5\u03c2 AML, KYC \u03ba\u03b1\u03b9 \u03b5\u03c0\u03b1\u03bb\u03ae\u03b8\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03c0\u03c1\u03bf\u03ad\u03bb\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c4\u03c9\u03bd \u03ba\u03b5\u03c6\u03b1\u03bb\u03b1\u03af\u03c9\u03bd \u03c3\u03c4\u03bf \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u03c4\u03bf\u03c5 \u039f\u03bc\u03bf\u03c3\u03c0\u03bf\u03bd\u03b4\u03b9\u03b1\u03ba\u03bf\u03cd \u039d\u03cc\u03bc\u03bf\u03c5 \u03b3\u03b9\u03b1 \u03c4\u03b7\u03bd \u039a\u03b1\u03c4\u03b1\u03c0\u03bf\u03bb\u03ad\u03bc\u03b7\u03c3\u03b7 \u03c4\u03b7\u03c2 \u039d\u03bf\u03bc\u03b9\u03bc\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7\u03c2 \u0395\u03c3\u03cc\u03b4\u03c9\u03bd \u03b1\u03c0\u03cc \u03a0\u03b1\u03c1\u03ac\u03bd\u03bf\u03bc\u03b5\u03c2 \u0394\u03c1\u03b1\u03c3\u03c4\u03b7\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03c2 \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c4\u03b7\u03c2 \u03a4\u03c1\u03bf\u03bc\u03bf\u03ba\u03c1\u03b1\u03c4\u03af\u03b1\u03c2. \u0393\u03b9\u03b1 \u03c3\u03cd\u03bd\u03b8\u03b5\u03c4\u03b5\u03c2 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b4\u03bf\u03bc\u03ad\u03c2, \u03b1\u03c5\u03c4\u03cc \u03b8\u03b1 \u03c0\u03c1\u03ad\u03c0\u03b5\u03b9 \u03bd\u03b1 \u03c0\u03c1\u03bf\u03b3\u03c1\u03b1\u03bc\u03bc\u03b1\u03c4\u03af\u03b6\u03b5\u03c4\u03b1\u03b9 \u03c9\u03c2 \u03c0\u03b1\u03c1\u03ac\u03bb\u03bb\u03b7\u03bb\u03b7 \u03c1\u03bf\u03ae \u03b5\u03c1\u03b3\u03b1\u03c3\u03af\u03b1\u03c2 \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03c1\u03ce\u03c4\u03b7 \u03b7\u03bc\u03ad\u03c1\u03b1.<\/p>\n

\u03a4\u03bf \u03b4\u03b5\u03cd\u03c4\u03b5\u03c1\u03bf \u03c3\u03b7\u03bc\u03b5\u03af\u03bf \u03b5\u03af\u03bd\u03b1\u03b9 \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03ae\u03c2 \u03c6\u03cd\u03c3\u03b7\u03c2: \u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03ad\u03bd\u03b1\u03c2 \u0395\u03bb\u03b2\u03b5\u03c4\u03cc\u03c2 \u03b4\u03b1\u03bd\u03b5\u03b9\u03bf\u03bb\u03ae\u03c0\u03c4\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03b4\u03ac\u03bd\u03b5\u03b9\u03bf \u03b5\u03be\u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03bc\u03b5 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03cc \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03cc\u03c1\u03bf \u03c0\u03b5\u03c1\u03af\u03c0\u03bf\u03c5 13%\u201333%<\/strong> \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1.<\/p>\n

\u0397 \u03b4\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b1 \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7\u03c2: \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ae, \u03ba\u03b1\u03bd\u03c4\u03bf\u03bd\u03b9\u03ba\u03ae, \u03b1\u03be\u03b9\u03cc\u03c0\u03b9\u03c3\u03c4\u03b7<\/h2>\n

\u03a3\u03b5 \u03b1\u03bd\u03c4\u03af\u03b8\u03b5\u03c3\u03b7 \u03bc\u03b5 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b5\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03b4\u03bf\u03c3\u03af\u03b5\u03c2, \u03bf\u03b9 \u03c0\u03c1\u03bf\u03c3\u03c5\u03bc\u03b2\u03b1\u03c4\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b5\u03c2 \u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 (\u03b3\u03b9\u03b1 \u03ba\u03b1\u03c4\u03bf\u03b9\u03ba\u03af\u03b5\u03c2, \u03bc\u03b5 \u03c4\u03ad\u03bb\u03b7 \u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2 \u03c3\u03c5\u03bd\u03ae\u03b8\u03c9\u03c2 \u03bc\u03b5\u03c4\u03b1\u03be\u03cd 20.000 \u03ba\u03b1\u03b9 50.000 CHF) \u03ad\u03c7\u03bf\u03c5\u03bd \u03c0\u03b5\u03c1\u03b9\u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7 \u03b5\u03ba\u03c4\u03b5\u03bb\u03b5\u03c3\u03c4\u03cc\u03c4\u03b7\u03c4\u03b1. \u03a3\u03c4\u03b9\u03c2 \u03b5\u03bc\u03c0\u03bf\u03c1\u03b9\u03ba\u03ad\u03c2 \u03c3\u03c5\u03bd\u03b1\u03bb\u03bb\u03b1\u03b3\u03ad\u03c2, \u03b7 \u03c5\u03c0\u03bf\u03b3\u03c1\u03b1\u03c6\u03ae \u03ba\u03b1\u03b9 \u03c4\u03bf \u03ba\u03bb\u03b5\u03af\u03c3\u03b9\u03bc\u03bf \u03c3\u03c5\u03c7\u03bd\u03ac \u03c0\u03c1\u03b1\u03b3\u03bc\u03b1\u03c4\u03bf\u03c0\u03bf\u03b9\u03bf\u03cd\u03bd\u03c4\u03b1\u03b9 \u03c4\u03b7\u03bd \u03af\u03b4\u03b9\u03b1 \u03b7\u03bc\u03ad\u03c1\u03b1, \u03bc\u03b5 \u03c4\u03bf \u03c4\u03af\u03bc\u03b7\u03bc\u03b1 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2 \u03bd\u03b1 \u03b4\u03b9\u03bf\u03c7\u03b5\u03c4\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03bc\u03ad\u03c3\u03c9 \u03c4\u03bf\u03c5 \u03bb\u03bf\u03b3\u03b1\u03c1\u03b9\u03b1\u03c3\u03bc\u03bf\u03cd \u03bc\u03b5\u03c3\u03b5\u03b3\u03b3\u03cd\u03b7\u03c3\u03b7\u03c2 \u03c4\u03bf\u03c5 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03ac\u03c6\u03bf\u03c5 \u03ae \u03bc\u03b9\u03b1\u03c2 \u03b4\u03ad\u03c3\u03bc\u03b5\u03c5\u03c3\u03b7\u03c2 \u03c0\u03bb\u03b7\u03c1\u03c9\u03bc\u03ae\u03c2 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ae\u03c2 \u03c4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b1\u03c2.<\/p>\n

\u03a4\u03b1 \u03ba\u03cc\u03c3\u03c4\u03b7 \u03b1\u03c0\u03cc\u03ba\u03c4\u03b7\u03c3\u03b7\u03c2 \u2014 \u03c3\u03c5\u03bc\u03b2\u03bf\u03bb\u03b1\u03b9\u03bf\u03b3\u03c1\u03b1\u03c6\u03b9\u03ba\u03ac \u03c4\u03ad\u03bb\u03b7, \u03c4\u03ad\u03bb\u03b7 \u03ba\u03c4\u03b7\u03bc\u03b1\u03c4\u03bf\u03bb\u03bf\u03b3\u03af\u03bf\u03c5 \u03ba\u03b1\u03b9, \u03c3\u03b5 \u03bf\u03c1\u03b9\u03c3\u03bc\u03ad\u03bd\u03b1 \u03ba\u03b1\u03bd\u03c4\u03cc\u03bd\u03b9\u03b1, \u03c6\u03cc\u03c1\u03bf\u03b9 \u03bc\u03b5\u03c4\u03b1\u03b2\u03af\u03b2\u03b1\u03c3\u03b7\u03c2 \u2014 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03c6\u03c4\u03ac\u03c3\u03bf\u03c5\u03bd \u03c0\u03b5\u03c1\u03af\u03c0\u03bf\u03c5 \u03c4\u03bf 3,5% \u03c4\u03bf\u03c5 \u03c4\u03b9\u03bc\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03b1\u03b3\u03bf\u03c1\u03ac\u03c2<\/strong>, \u03bc\u03b5 \u03c4\u03b7\u03bd \u03ba\u03b1\u03bd\u03c4\u03bf\u03bd\u03b9\u03ba\u03ae \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03bc\u03b5\u03c4\u03b1\u03be\u03cd \u03b1\u03b3\u03bf\u03c1\u03b1\u03c3\u03c4\u03ae \u03ba\u03b1\u03b9 \u03c0\u03c9\u03bb\u03b7\u03c4\u03ae \u03bd\u03b1 \u03b4\u03b9\u03b1\u03c6\u03ad\u03c1\u03b5\u03b9. \u039f\u03b9 \u03c3\u03c5\u03bc\u03b2\u03ac\u03c3\u03b5\u03b9\u03c2 \u03c0\u03ce\u03bb\u03b7\u03c3\u03b7\u03c2 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03c5\u03bd\u03ae\u03b8\u03c9\u03c2 \u03c4\u03c5\u03c0\u03bf\u03c0\u03bf\u03b9\u03b7\u03bc\u03ad\u03bd\u03b5\u03c2 \u03ba\u03b1\u03b9 \u03c3\u03c5\u03bd\u03bf\u03c0\u03c4\u03b9\u03ba\u03ad\u03c2, \u03bf\u03b9 \u03bd\u03cc\u03bc\u03b9\u03bc\u03b5\u03c2 \u03b5\u03b3\u03b3\u03c5\u03ae\u03c3\u03b5\u03b9\u03c2 \u03c3\u03c5\u03bd\u03ae\u03b8\u03c9\u03c2 \u03b1\u03c0\u03bf\u03ba\u03bb\u03b5\u03af\u03bf\u03bd\u03c4\u03b1\u03b9, \u03ba\u03b1\u03b9 \u03c4\u03b1 \u03bc\u03ad\u03c1\u03b7 \u03b2\u03b1\u03c3\u03af\u03b6\u03bf\u03bd\u03c4\u03b1\u03b9 \u03b1\u03bd\u03c4’ \u03b1\u03c5\u03c4\u03bf\u03cd \u03c3\u03b5 \u03ad\u03bd\u03b1 \u03c3\u03c4\u03bf\u03c7\u03b5\u03c5\u03bc\u03ad\u03bd\u03bf \u03c3\u03cd\u03bd\u03bf\u03bb\u03bf \u03b4\u03b7\u03bb\u03ce\u03c3\u03b5\u03c9\u03bd \u03c0\u03bf\u03c5 \u03ba\u03b1\u03bb\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd \u03b2\u03ac\u03c1\u03b7, \u03b4\u03b9\u03ba\u03b1\u03c3\u03c4\u03b9\u03ba\u03ad\u03c2 \u03b4\u03b9\u03b1\u03c6\u03bf\u03c1\u03ad\u03c2, \u03c0\u03b5\u03c1\u03b9\u03b2\u03b1\u03bb\u03bb\u03bf\u03bd\u03c4\u03b9\u03ba\u03ac \u03b6\u03b7\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b1\u03ba\u03c1\u03af\u03b2\u03b5\u03b9\u03b1 \u03c4\u03c9\u03bd \u03bc\u03b9\u03c3\u03b8\u03ce\u03c3\u03b5\u03c9\u03bd.<\/p>\n

\u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7: \u03b2\u03b1\u03c3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7 \u03c3\u03c4\u03bf\u03bd \u03b5\u03bd\u03c5\u03c0\u03cc\u03b8\u03b7\u03ba\u03bf \u03c4\u03af\u03c4\u03bb\u03bf, \u03c3\u03c5\u03bd\u03c4\u03b7\u03c1\u03b7\u03c4\u03b9\u03ba\u03ae, \u03bc\u03b5 \u03b5\u03c0\u03b9\u03ba\u03b5\u03c6\u03b1\u03bb\u03ae\u03c2 \u03c4\u03b9\u03c2 \u03c4\u03c1\u03ac\u03c0\u03b5\u03b6\u03b5\u03c2<\/h2>\n

\u0397 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ce\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u03b5\u03c0\u03b9\u03ba\u03b5\u03bd\u03c4\u03c1\u03ce\u03bd\u03b5\u03c4\u03b1\u03b9 \u03c3\u03c4\u03bf\u03bd \u03b5\u03bd\u03c5\u03c0\u03cc\u03b8\u03b7\u03ba\u03bf \u03c4\u03af\u03c4\u03bb\u03bf (Schuldbrief<\/em>)<\/strong>, \u03b5\u03b3\u03b3\u03b5\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03bf \u03c3\u03c4\u03bf \u039a\u03c4\u03b7\u03bc\u03b1\u03c4\u03bf\u03bb\u03cc\u03b3\u03b9\u03bf \u03b5\u03af\u03c4\u03b5 \u03c9\u03c2 \u03ad\u03b3\u03c7\u03b1\u03c1\u03c4\u03bf\u03c2 \u03b5\u03af\u03c4\u03b5 \u2014 \u03bf\u03bb\u03bf\u03ad\u03bd\u03b1 \u03ba\u03b1\u03b9 \u03c0\u03b5\u03c1\u03b9\u03c3\u03c3\u03cc\u03c4\u03b5\u03c1\u03bf \u2014 \u03c9\u03c2 \u03b5\u03bd\u03c5\u03c0\u03cc\u03b8\u03b7\u03ba\u03bf\u03c2 \u03c4\u03af\u03c4\u03bb\u03bf\u03c2 \u03bc\u03b7\u03c4\u03c1\u03ce\u03bf\u03c5. \u039f\u03b9 \u03b5\u03bd\u03c5\u03c0\u03cc\u03b8\u03b7\u03ba\u03bf\u03b9 \u03c4\u03af\u03c4\u03bb\u03bf\u03b9 \u03b5\u03bd\u03c3\u03c9\u03bc\u03b1\u03c4\u03ce\u03bd\u03bf\u03c5\u03bd \u03c4\u03cc\u03c3\u03bf \u03c4\u03b7\u03bd \u03b5\u03be\u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7 \u03b1\u03c0\u03b1\u03af\u03c4\u03b7\u03c3\u03b7 \u03cc\u03c3\u03bf \u03ba\u03b1\u03b9 \u03c4\u03bf \u03b5\u03bc\u03c0\u03c1\u03ac\u03b3\u03bc\u03b1\u03c4\u03bf \u03b2\u03ac\u03c1\u03bf\u03c2\u00b7 \u03b5\u03af\u03bd\u03b1\u03b9 \u03bc\u03b5\u03c4\u03b1\u03b2\u03b9\u03b2\u03ac\u03c3\u03b9\u03bc\u03bf\u03b9 \u03ba\u03b1\u03b9 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd \u03bd\u03b1 \u03b5\u03c0\u03b1\u03bd\u03b1\u03c7\u03c1\u03b7\u03c3\u03b9\u03bc\u03bf\u03c0\u03bf\u03b9\u03b7\u03b8\u03bf\u03cd\u03bd \u03c9\u03c2 \u03b5\u03be\u03b1\u03c3\u03c6\u03ac\u03bb\u03b9\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac \u03c4\u03b7\u03bd \u03b1\u03bd\u03b1\u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7, \u03b3\u03b5\u03b3\u03bf\u03bd\u03cc\u03c2 \u03c0\u03bf\u03c5 \u03b1\u03c0\u03bf\u03c6\u03b5\u03cd\u03b3\u03b5\u03b9 \u03c4\u03b1 \u03c5\u03c8\u03b7\u03bb\u03ac \u03ba\u03b1\u03bd\u03c4\u03bf\u03bd\u03b9\u03ba\u03ac \u03c4\u03ad\u03bb\u03b7 \u03c0\u03bf\u03c5 \u03c0\u03c1\u03bf\u03ba\u03cd\u03c0\u03c4\u03bf\u03c5\u03bd \u03b1\u03c0\u03cc \u03c4\u03b7\u03bd \u03ad\u03ba\u03b4\u03bf\u03c3\u03b7 \u03bd\u03ad\u03c9\u03bd \u03c4\u03af\u03c4\u03bb\u03c9\u03bd.<\/p>\n

\u039f\u03b9 \u03b1\u03bb\u03bb\u03bf\u03b4\u03b1\u03c0\u03bf\u03af \u03b4\u03b1\u03bd\u03b5\u03b9\u03c3\u03c4\u03ad\u03c2 \u03bc\u03c0\u03bf\u03c1\u03bf\u03cd\u03bd, \u03ba\u03b1\u03c4\u03b1\u03c1\u03c7\u03ae\u03bd, \u03bd\u03b1 \u03c7\u03bf\u03c1\u03b7\u03b3\u03bf\u03cd\u03bd \u03b4\u03ac\u03bd\u03b5\u03b9\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03c7\u03c9\u03c1\u03af\u03c2 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ae \u03ac\u03b4\u03b5\u03b9\u03b1, \u03c5\u03c0\u03cc \u03c4\u03b7\u03bd \u03c0\u03c1\u03bf\u03cb\u03c0\u03cc\u03b8\u03b5\u03c3\u03b7 \u03cc\u03c4\u03b9 \u03b4\u03b5\u03bd \u03b4\u03b9\u03b1\u03b8\u03ad\u03c4\u03bf\u03c5\u03bd \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03b4\u03bf\u03bc\u03ae \u03ae \u03c0\u03c1\u03bf\u03c3\u03c9\u03c0\u03b9\u03ba\u03cc. \u03a4\u03bf \u03b2\u03b1\u03c3\u03b9\u03ba\u03cc \u03c6\u03bf\u03c1\u03bf\u03bb\u03bf\u03b3\u03b9\u03ba\u03cc \u03c3\u03b7\u03bc\u03b5\u03af\u03bf: \u03bf\u03b9 \u03c4\u03cc\u03ba\u03bf\u03b9 \u03c0\u03bf\u03c5 \u03ba\u03b1\u03c4\u03b1\u03b2\u03ac\u03bb\u03bb\u03b5\u03b9 \u03ad\u03bd\u03b1\u03c2 \u0395\u03bb\u03b2\u03b5\u03c4\u03cc\u03c2 \u03b4\u03b1\u03bd\u03b5\u03b9\u03bf\u03bb\u03ae\u03c0\u03c4\u03b7\u03c2 \u03b3\u03b9\u03b1 \u03b4\u03ac\u03bd\u03b5\u03b9\u03bf \u03b5\u03be\u03b1\u03c3\u03c6\u03b1\u03bb\u03b9\u03c3\u03bc\u03ad\u03bd\u03bf \u03bc\u03b5 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03cc \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03bf \u03c5\u03c0\u03cc\u03ba\u03b5\u03b9\u03bd\u03c4\u03b1\u03b9 \u03c3\u03b5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf \u03c6\u03cc\u03c1\u03bf \u03c0\u03b5\u03c1\u03af\u03c0\u03bf\u03c5 13%\u201333%<\/strong> \u03b1\u03bd\u03ac\u03bb\u03bf\u03b3\u03b1.<\/p>\n

\n
\n
\n

\u03a3\u03c4\u03b7 LINDEMANNLAW, \u03c3\u03c5\u03bc\u03b2\u03bf\u03c5\u03bb\u03b5\u03cd\u03bf\u03c5\u03bc\u03b5 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b9\u03c7\u03b5\u03b9\u03c1\u03b7\u03bc\u03b1\u03c4\u03af\u03b5\u03c2, \u03bf\u03b9\u03ba\u03bf\u03b3\u03ad\u03bd\u03b5\u03b9\u03b5\u03c2 \u03ba\u03b1\u03b9 family offices \u03c3\u03b5 \u03b8\u03ad\u03bc\u03b1\u03c4\u03b1 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ce\u03bd \u03ba\u03b1\u03b9 \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03ce\u03bd \u03b1\u03ba\u03b9\u03bd\u03ae\u03c4\u03c9\u03bd \u2014 \u03b1\u03c0\u03cc \u03c4\u03bf \u03c0\u03c1\u03ce\u03c4\u03bf \u03b5\u03c1\u03ce\u03c4\u03b7\u03bc\u03b1 \u03b4\u03cc\u03bc\u03b7\u03c3\u03b7\u03c2 \u03ad\u03c9\u03c2 \u03c4\u03bf\u03bd \u03b5\u03b3\u03b3\u03b5\u03b3\u03c1\u03b1\u03bc\u03bc\u03ad\u03bd\u03bf \u03c4\u03af\u03c4\u03bb\u03bf \u03ba\u03c5\u03c1\u03b9\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2. \u0391\u03c0\u03cc \u03c4\u03b7\u03bd \u03c4\u03b1\u03be\u03b9\u03bd\u03cc\u03bc\u03b7\u03c3\u03b7 \u03ba\u03b1\u03c4\u03ac Lex Koller \u03ba\u03b1\u03b9 \u03c4\u03b7\u03bd \u03b5\u03c0\u03b9\u03bb\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5 \u03bf\u03c7\u03ae\u03bc\u03b1\u03c4\u03bf\u03c2 \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae\u03c2, \u03ad\u03c9\u03c2 \u03c4\u03b7 \u03bc\u03bf\u03bd\u03c4\u03b5\u03bb\u03bf\u03c0\u03bf\u03af\u03b7\u03c3\u03b7 \u03c4\u03bf\u03c5 \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c5 \u03c6\u03cc\u03c1\u03bf\u03c5, \u03c4\u03b7\u03bd \u03b5\u03c4\u03bf\u03b9\u03bc\u03cc\u03c4\u03b7\u03c4\u03b1 AML \u03ba\u03b1\u03b9 \u03c4\u03b7 \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03bc\u03ad\u03c3\u03c9 \u03b5\u03bd\u03c5\u03c0\u03cc\u03b8\u03b7\u03ba\u03bf\u03c5 \u03c4\u03af\u03c4\u03bb\u03bf\u03c5, \u03c3\u03c5\u03bd\u03b4\u03c5\u03ac\u03b6\u03bf\u03c5\u03bc\u03b5 \u03c4\u03b7 \u03b2\u03b1\u03c3\u03b9\u03c3\u03bc\u03ad\u03bd\u03b7 \u03c3\u03c4\u03bf \u03bc\u03b7\u03c4\u03c1\u03ce\u03bf \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ae \u03bc\u03b7\u03c7\u03b1\u03bd\u03b9\u03ba\u03ae \u03bc\u03b5 \u03c4\u03bf \u03b5\u03c5\u03c1\u03cd\u03c4\u03b5\u03c1\u03bf \u03b4\u03b9\u03b1\u03c3\u03c5\u03bd\u03bf\u03c1\u03b9\u03b1\u03ba\u03cc \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u2014 \u03ba\u03b1\u03b9 \u03c0\u03b1\u03c1\u03b1\u03ba\u03bf\u03bb\u03bf\u03c5\u03b8\u03bf\u03cd\u03bc\u03b5 \u03c3\u03c4\u03b5\u03bd\u03ac \u03c4\u03b9\u03c2 \u03c4\u03c1\u03ad\u03c7\u03bf\u03c5\u03c3\u03b5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u03c4\u03bf\u03c5 Lex Koller \u03ce\u03c3\u03c4\u03b5 \u03b7 \u03b4\u03bf\u03bc\u03ae \u03c3\u03b1\u03c2 \u03bd\u03b1 \u03b5\u03af\u03bd\u03b1\u03b9 \u03c3\u03c7\u03b5\u03b4\u03b9\u03b1\u03c3\u03bc\u03ad\u03bd\u03b7 \u03b3\u03b9\u03b1 \u03cc,\u03c4\u03b9 \u03ad\u03c1\u03c7\u03b5\u03c4\u03b1\u03b9, \u03ba\u03b1\u03b9 \u03cc\u03c7\u03b9 \u03bc\u03cc\u03bd\u03bf \u03b3\u03b9\u03b1 \u03c4\u03bf \u03c3\u03ae\u03bc\u03b5\u03c1\u03b1.<\/p>\n

\u0395\u03ac\u03bd \u03b5\u03be\u03b5\u03c4\u03ac\u03b6\u03b5\u03c4\u03b5 \u03bc\u03b9\u03b1 \u03ba\u03b1\u03c4\u03b1\u03bd\u03bf\u03bc\u03ae \u03c3\u03b5 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ac \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c4\u03bf 2026, \u03bc\u03b9\u03bb\u03ae\u03c3\u03c4\u03b5 \u03bc\u03b1\u03b6\u03af \u03bc\u03b1\u03c2 \u03c0\u03c1\u03b9\u03bd \u03c5\u03c0\u03bf\u03b3\u03c1\u03ac\u03c8\u03b5\u03c4\u03b5 \u03c3\u03c5\u03bc\u03c6\u03c9\u03bd\u03af\u03b1 \u03ba\u03c1\u03ac\u03c4\u03b7\u03c3\u03b7\u03c2. \u0397 \u03b1\u03be\u03af\u03b1 \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c4\u03b5\u03cd\u03b5\u03c4\u03b1\u03b9 \u03b1\u03ba\u03c1\u03b9\u03b2\u03ce\u03c2 \u03c3\u03c4\u03bf \u03c3\u03c4\u03ac\u03b4\u03b9\u03bf \u03c4\u03b7\u03c2 \u03ad\u03b3\u03ba\u03b1\u03b9\u03c1\u03b7\u03c2 \u03b4\u03cc\u03bc\u03b7\u03c3\u03b7\u03c2. \u0395\u03c0\u03b9\u03ba\u03bf\u03b9\u03bd\u03c9\u03bd\u03ae\u03c3\u03c4\u03b5 \u03bc\u03b5 \u03c4\u03b7 LINDEMANNLAW \u03b3\u03b9\u03b1 \u03bd\u03b1 \u03ba\u03b1\u03bd\u03bf\u03bd\u03af\u03c3\u03b5\u03c4\u03b5 \u03bc\u03b9\u03b1 \u03b5\u03bc\u03c0\u03b9\u03c3\u03c4\u03b5\u03c5\u03c4\u03b9\u03ba\u03ae \u03b4\u03b9\u03b1\u03b2\u03bf\u03cd\u03bb\u03b5\u03c5\u03c3\u03b7.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

\u200b\u039b\u03ae\u03c8\u03b7 \u03c0\u03bb\u03ae\u03c1\u03bf\u03c5\u03c2 \u03bf\u03b4\u03b7\u03b3\u03bf\u03cd (PDF)<\/span><\/strong><\/a>
\n\"\"<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\u039b\u03af\u03b3\u03b5\u03c2 \u03b4\u03b9\u03ba\u03b1\u03b9\u03bf\u03b4\u03bf\u03c3\u03af\u03b5\u03c2 \u03c3\u03c5\u03bd\u03b4\u03c5\u03ac\u03b6\u03bf\u03c5\u03bd, \u03cc\u03c0\u03c9\u03c2 \u03b7 \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1, \u03c0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae \u03c3\u03c4\u03b1\u03b8\u03b5\u03c1\u03cc\u03c4\u03b7\u03c4\u03b1, \u03b9\u03c3\u03c7\u03cd \u03bd\u03bf\u03bc\u03af\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2, \u03c4\u03c1\u03b1\u03c0\u03b5\u03b6\u03b9\u03ba\u03ae \u03c5\u03c0\u03bf\u03b4\u03bf\u03bc\u03ae \u03ba\u03b1\u03b9 \u03ba\u03c1\u03ac\u03c4\u03bf\u03c2 \u03b4\u03b9\u03ba\u03b1\u03af\u03bf\u03c5. \u0393\u03b9\u03b1 \u03c4\u03b1 \u03b5\u03cd\u03c0\u03bf\u03c1\u03b1 \u03ac\u03c4\u03bf\u03bc\u03b1 (HNWI) \u03ba\u03b1\u03b9 \u03c4\u03b1 family offices, \u03c4\u03b1 \u03b5\u03bb\u03b2\u03b5\u03c4\u03b9\u03ba\u03ac \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c0\u03ac\u03bd\u03b9\u03b1 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c4\u03b7\u03bd \u03b1\u03c0\u03cc\u03b4\u03bf\u03c3\u03b7 \u2014 \u03b1\u03c6\u03bf\u03c1\u03bf\u03cd\u03bd \u03c4\u03b7\u03bd \u03c4\u03bf\u03c0\u03bf\u03b8\u03ad\u03c4\u03b7\u03c3\u03b7: \u03bc\u03b9\u03b1 \u03b1\u03c0\u03bf\u03b8\u03ae\u03ba\u03b7 \u03b1\u03be\u03af\u03b1\u03c2 \u03c3\u03b5 \u03c3\u03ba\u03bb\u03b7\u03c1\u03cc \u03bd\u03cc\u03bc\u03b9\u03c3\u03bc\u03b1, \u03b2\u03b1\u03b8\u03b9\u03ac \u03c0\u03c1\u03bf\u03c3\u03c4\u03b1\u03c4\u03b5\u03c5\u03bc\u03ad\u03bd\u03b7, \u03bc\u03b5 \u03ad\u03bd\u03b1 \u03b1\u03c0\u03cc \u03c4\u03b1 \u03c0\u03b9\u03bf \u03b1\u03be\u03b9\u03cc\u03c0\u03b9\u03c3\u03c4\u03b1 \u03ba\u03c4\u03b7\u03bc\u03b1\u03c4\u03bf\u03bb\u03cc\u03b3\u03b9\u03b1 \u03c3\u03c4\u03bf\u03bd \u03ba\u03cc\u03c3\u03bc\u03bf. \u0395\u03af\u03bd\u03b1\u03b9 \u03cc\u03bc\u03c9\u03c2 \u03ba\u03b1\u03b9 […]<\/p>\n","protected":false},"author":19,"featured_media":25949,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[475],"tags":[],"related_contact":[201,339],"expertise":[519,520,600,628,646,647,609,608],"class_list":["post-25950","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-475"],"acf":[],"yoast_head":"\n\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1: \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 | Lindemann Law<\/title>\n<meta name=\"description\" content=\"\u0395\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03c4\u03bf 2026: Lex Koller, \u03b4\u03bf\u03bc\u03ad\u03c2 \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae\u03c2, 35% \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c0\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u2014 \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 \u03b3\u03b9\u03b1 HNWI \u03ba\u03b1\u03b9 family offices.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/\" \/>\n<meta property=\"og:locale\" content=\"el_GR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1: \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2\" \/>\n<meta property=\"og:description\" content=\"\u0395\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03c4\u03bf 2026: Lex Koller, \u03b4\u03bf\u03bc\u03ad\u03c2 \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae\u03c2, 35% \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c0\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u2014 \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 \u03b3\u03b9\u03b1 HNWI \u03ba\u03b1\u03b9 family offices.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/\" \/>\n<meta property=\"og:site_name\" content=\"Lindemann Law\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-22T12:50:55+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-22T13:54:37+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lindemannlaw.ch\/wp-content\/uploads\/2026\/07\/switzerland-real-estate-lexology.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"LINDEMANN\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Lindemann_law\" \/>\n<meta name=\"twitter:site\" content=\"@Lindemann_law\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"LINDEMANN\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/\"},\"author\":{\"name\":\"LINDEMANN\",\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/#\\\/schema\\\/person\\\/13c7262ec98b677ee605680c32d9e377\"},\"headline\":\"\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1: \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2\",\"datePublished\":\"2026-07-22T12:50:55+00:00\",\"dateModified\":\"2026-07-22T13:54:37+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/\"},\"wordCount\":37,\"publisher\":{\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lindemannlaw.ch\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/switzerland-real-estate-lexology.webp\",\"articleSection\":[\"\u03a7\u03c9\u03c1\u03af\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1\"],\"inLanguage\":\"el-GR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/\",\"url\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/\",\"name\":\"\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1: \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 | Lindemann Law\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lindemannlaw.ch\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/switzerland-real-estate-lexology.webp\",\"datePublished\":\"2026-07-22T12:50:55+00:00\",\"dateModified\":\"2026-07-22T13:54:37+00:00\",\"description\":\"\u0395\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03c4\u03bf 2026: Lex Koller, \u03b4\u03bf\u03bc\u03ad\u03c2 \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae\u03c2, 35% \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c0\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u2014 \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 \u03b3\u03b9\u03b1 HNWI \u03ba\u03b1\u03b9 family offices.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/#breadcrumb\"},\"inLanguage\":\"el-GR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"el-GR\",\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/#primaryimage\",\"url\":\"https:\\\/\\\/lindemannlaw.ch\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/switzerland-real-estate-lexology.webp\",\"contentUrl\":\"https:\\\/\\\/lindemannlaw.ch\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/switzerland-real-estate-lexology.webp\",\"width\":1600,\"height\":900},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u03a7\u03c9\u03c1\u03af\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1\",\"item\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/category\\\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1: \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/#website\",\"url\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/\",\"name\":\"Lindemann Law\",\"description\":\"Asset Management legal services\",\"publisher\":{\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"el-GR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/#organization\",\"name\":\"Lindemann Law\",\"url\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"el-GR\",\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/lindemannlaw.ch\\\/wp-content\\\/uploads\\\/2021\\\/01\\\/logo-lindemannlaw_cropped.png\",\"contentUrl\":\"https:\\\/\\\/lindemannlaw.ch\\\/wp-content\\\/uploads\\\/2021\\\/01\\\/logo-lindemannlaw_cropped.png\",\"width\":150,\"height\":73,\"caption\":\"Lindemann Law\"},\"image\":{\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/x.com\\\/Lindemann_law\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/lindemannlaw\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/lindemannlaw.ch\\\/el\\\/#\\\/schema\\\/person\\\/13c7262ec98b677ee605680c32d9e377\",\"name\":\"LINDEMANN\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"el-GR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/aabce4a6c345deffaa07d68e9dca61e186138cb2a1d9602ba8135cbee6dd9ef2?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/aabce4a6c345deffaa07d68e9dca61e186138cb2a1d9602ba8135cbee6dd9ef2?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/aabce4a6c345deffaa07d68e9dca61e186138cb2a1d9602ba8135cbee6dd9ef2?s=96&d=mm&r=g\",\"caption\":\"LINDEMANN\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1: \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 | Lindemann Law","description":"\u0395\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03c4\u03bf 2026: Lex Koller, \u03b4\u03bf\u03bc\u03ad\u03c2 \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae\u03c2, 35% \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c0\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u2014 \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 \u03b3\u03b9\u03b1 HNWI \u03ba\u03b1\u03b9 family offices.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/","og_locale":"el_GR","og_type":"article","og_title":"\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1: \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2","og_description":"\u0395\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03c4\u03bf 2026: Lex Koller, \u03b4\u03bf\u03bc\u03ad\u03c2 \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae\u03c2, 35% \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c0\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u2014 \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 \u03b3\u03b9\u03b1 HNWI \u03ba\u03b1\u03b9 family offices.","og_url":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/","og_site_name":"Lindemann Law","article_published_time":"2026-07-22T12:50:55+00:00","article_modified_time":"2026-07-22T13:54:37+00:00","og_image":[{"width":1600,"height":900,"url":"https:\/\/lindemannlaw.ch\/wp-content\/uploads\/2026\/07\/switzerland-real-estate-lexology.webp","type":"image\/webp"}],"author":"LINDEMANN","twitter_card":"summary_large_image","twitter_creator":"@Lindemann_law","twitter_site":"@Lindemann_law","twitter_misc":{"Written by":"LINDEMANN","Est. reading time":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/#article","isPartOf":{"@id":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/"},"author":{"name":"LINDEMANN","@id":"https:\/\/lindemannlaw.ch\/el\/#\/schema\/person\/13c7262ec98b677ee605680c32d9e377"},"headline":"\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1: \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2","datePublished":"2026-07-22T12:50:55+00:00","dateModified":"2026-07-22T13:54:37+00:00","mainEntityOfPage":{"@id":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/"},"wordCount":37,"publisher":{"@id":"https:\/\/lindemannlaw.ch\/el\/#organization"},"image":{"@id":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/#primaryimage"},"thumbnailUrl":"https:\/\/lindemannlaw.ch\/wp-content\/uploads\/2026\/07\/switzerland-real-estate-lexology.webp","articleSection":["\u03a7\u03c9\u03c1\u03af\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1"],"inLanguage":"el-GR"},{"@type":"WebPage","@id":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/","url":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/","name":"\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1: \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2 | Lindemann Law","isPartOf":{"@id":"https:\/\/lindemannlaw.ch\/el\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/#primaryimage"},"image":{"@id":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/#primaryimage"},"thumbnailUrl":"https:\/\/lindemannlaw.ch\/wp-content\/uploads\/2026\/07\/switzerland-real-estate-lexology.webp","datePublished":"2026-07-22T12:50:55+00:00","dateModified":"2026-07-22T13:54:37+00:00","description":"\u0395\u03c0\u03ad\u03bd\u03b4\u03c5\u03c3\u03b7 \u03c3\u03b5 \u03b1\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1 \u03c4\u03bf 2026: Lex Koller, \u03b4\u03bf\u03bc\u03ad\u03c2 \u03ba\u03b1\u03c4\u03bf\u03c7\u03ae\u03c2, 35% \u03c0\u03b1\u03c1\u03b1\u03ba\u03c1\u03b1\u03c4\u03bf\u03cd\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c6\u03cc\u03c1\u03bf\u03c2, \u03c7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03b4\u03cc\u03c4\u03b7\u03c3\u03b7 \u03ba\u03b1\u03b9 \u03bf\u03b9 \u03b5\u03c0\u03b9\u03ba\u03b5\u03af\u03bc\u03b5\u03bd\u03b5\u03c2 \u03bc\u03b5\u03c4\u03b1\u03c1\u03c1\u03c5\u03b8\u03bc\u03af\u03c3\u03b5\u03b9\u03c2 \u2014 \u03bd\u03bf\u03bc\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 \u03b3\u03b9\u03b1 HNWI \u03ba\u03b1\u03b9 family offices.","breadcrumb":{"@id":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/#breadcrumb"},"inLanguage":"el-GR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/"]}]},{"@type":"ImageObject","inLanguage":"el-GR","@id":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/#primaryimage","url":"https:\/\/lindemannlaw.ch\/wp-content\/uploads\/2026\/07\/switzerland-real-estate-lexology.webp","contentUrl":"https:\/\/lindemannlaw.ch\/wp-content\/uploads\/2026\/07\/switzerland-real-estate-lexology.webp","width":1600,"height":900},{"@type":"BreadcrumbList","@id":"https:\/\/lindemannlaw.ch\/el\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/%ce%b1%ce%ba%ce%af%ce%bd%ce%b7%cf%84%ce%b1-%cf%83%cf%84%ce%b7%ce%bd-%ce%b5%ce%bb%ce%b2%ce%b5%cf%84%ce%af%ce%b1-%cf%83%cf%84%cf%81%ce%b1%cf%84%ce%b7%ce%b3%ce%b9%ce%ba%cf%8c%cf%82-%ce%bf%ce%b4%ce%b7\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/lindemannlaw.ch\/el\/"},{"@type":"ListItem","position":2,"name":"\u03a7\u03c9\u03c1\u03af\u03c2 \u03ba\u03b1\u03c4\u03b7\u03b3\u03bf\u03c1\u03af\u03b1","item":"https:\/\/lindemannlaw.ch\/el\/category\/%cf%87%cf%89%cf%81%ce%af%cf%82-%ce%ba%ce%b1%cf%84%ce%b7%ce%b3%ce%bf%cf%81%ce%af%ce%b1\/"},{"@type":"ListItem","position":3,"name":"\u0391\u03ba\u03af\u03bd\u03b7\u03c4\u03b1 \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b2\u03b5\u03c4\u03af\u03b1: \u03c3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03cc\u03c2 \u03bf\u03b4\u03b7\u03b3\u03cc\u03c2 2026 \u03b3\u03b9\u03b1 \u03b4\u03b9\u03b5\u03b8\u03bd\u03b5\u03af\u03c2 \u03b5\u03c0\u03b5\u03bd\u03b4\u03c5\u03c4\u03ad\u03c2"}]},{"@type":"WebSite","@id":"https:\/\/lindemannlaw.ch\/el\/#website","url":"https:\/\/lindemannlaw.ch\/el\/","name":"Lindemann Law","description":"Asset Management legal services","publisher":{"@id":"https:\/\/lindemannlaw.ch\/el\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lindemannlaw.ch\/el\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"el-GR"},{"@type":"Organization","@id":"https:\/\/lindemannlaw.ch\/el\/#organization","name":"Lindemann Law","url":"https:\/\/lindemannlaw.ch\/el\/","logo":{"@type":"ImageObject","inLanguage":"el-GR","@id":"https:\/\/lindemannlaw.ch\/el\/#\/schema\/logo\/image\/","url":"https:\/\/lindemannlaw.ch\/wp-content\/uploads\/2021\/01\/logo-lindemannlaw_cropped.png","contentUrl":"https:\/\/lindemannlaw.ch\/wp-content\/uploads\/2021\/01\/logo-lindemannlaw_cropped.png","width":150,"height":73,"caption":"Lindemann Law"},"image":{"@id":"https:\/\/lindemannlaw.ch\/el\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/Lindemann_law","https:\/\/www.linkedin.com\/company\/lindemannlaw\/"]},{"@type":"Person","@id":"https:\/\/lindemannlaw.ch\/el\/#\/schema\/person\/13c7262ec98b677ee605680c32d9e377","name":"LINDEMANN","image":{"@type":"ImageObject","inLanguage":"el-GR","@id":"https:\/\/secure.gravatar.com\/avatar\/aabce4a6c345deffaa07d68e9dca61e186138cb2a1d9602ba8135cbee6dd9ef2?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/aabce4a6c345deffaa07d68e9dca61e186138cb2a1d9602ba8135cbee6dd9ef2?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/aabce4a6c345deffaa07d68e9dca61e186138cb2a1d9602ba8135cbee6dd9ef2?s=96&d=mm&r=g","caption":"LINDEMANN"}}]}},"_links":{"self":[{"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/posts\/25950","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/comments?post=25950"}],"version-history":[{"count":4,"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/posts\/25950\/revisions"}],"predecessor-version":[{"id":25967,"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/posts\/25950\/revisions\/25967"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/media\/25949"}],"wp:attachment":[{"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/media?parent=25950"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/categories?post=25950"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/tags?post=25950"},{"taxonomy":"related_contact","embeddable":true,"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/related_contact?post=25950"},{"taxonomy":"expertise","embeddable":true,"href":"https:\/\/lindemannlaw.ch\/el\/wp-json\/wp\/v2\/expertise?post=25950"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}