In this article
Key points
- The new Swiss inheritance law has been in force since 1 January 2023.
- The compulsory portion of descendants falls to half of their statutory share; parents no longer have a compulsory portion.
- The disposable portion grows: cohabiting partners can leave more to each other.
- Check that your existing estate planning documents are still valid.
A revision of Swiss inheritance law came into force on 1 January 2023.
Its main aim: to give testators greater freedom in deciding what happens to their estate.
Smaller compulsory portions
The compulsory portion of descendants falls to 50% of their statutory share, and parents are no longer entitled to a compulsory portion.
Compulsory portions
Table 1| Heir | Until 2022 | From 2023 |
|---|---|---|
| Descendants | 3/4 of the statutory share | 1/2 of the statutory share |
| Parents | 1/2 of the statutory share | No compulsory portion |
| Spouse or registered partner | 1/2 of the statutory share | 1/2 of the statutory share (unchanged) |
A larger disposable portion
The disposable portion, meaning the part of the estate you can leave as you wish, is now larger. Cohabiting partners can therefore leave more to each other.
Review your existing arrangements
Anyone who has already made provisions for their estate (a will or an inheritance contract) should check that they are still valid and still reflect their wishes under the new law.
The new inheritance law gives you more freedom to protect the people you choose.
Assidu
