An Overview of Succession Law in Switzerland

Succession law in Switzerland is governed by the Swiss Civil Code. This means that a large percentage of any estate being divided must go to certain close relatives, regardless of the wishes of the deceased.

People in Switzerland can make a last will and testament stating how they wish some of their estate to be divided, but there are compulsory inheritance laws that designate a portion to any surviving spouse, children, and grandchildren.

Should any compulsory heirs, known in law as forced heirs, be disinherited or not receive their fair share of the estate, they have a legal right to contest the inheritance.

Dr Edgar Paltzer practices law in Switzerland and his preferred areas of practice include estate management, estate planning and settlement of disputes.

Assets and Liabilities

Beneficiaries who have been granted part of an estate following a death under compulsory Swiss inheritance laws are not forced to accept their inheritance. Forced heirs who do accept are required to accept not only assets but also any liabilities that fall under their portion of the estate.

Forced heirs have three choices open to them regarding their share of the estate. They can accept without question or reject without question. The third option is to accept subject to public inventory. This is an option that people may wish to take if they are unsure of the deceased’s financial situation and wish to discover whether their inheritance will be outweighed by debt before accepting.

Compulsory Minimum Share

Swiss law defines a compulsory minimum share of an estate that must be left to certain close relatives. These include spouses, registered partners, children, grandchildren, and parents.

Current legislation requires that at least 50% of the spouse’s share in the estate goes to a surviving spouse (i.e. 25% of total) or registered partner if there is one. Of the remaining part of the estate, at least 75% must be divided between children and grandchildren. This leaves only a small portion (37.5%) that can be distributed to other beneficiaries under the terms laid out in a last will and testament.

Legal heirs cannot be denied their fair share of an inheritance under Swiss law. Only the remainder of the estate left over after all forced heirs have received their share can be left to other beneficiaries through the writing of a will.

Partners, Children and Grandchildren

The main categories for forced heirship in Switzerland are partners (married or registered) and children. A total of 25% of all assets by value must be left to any surviving spouse or registered partner. Of the 50% share of offspring, three-quarters (75% of 50%) must be divided between offspring. Should any of the offspring of the deceased pass away before them, any grandchildren automatically become legal heirs to what would have been their parent’s share.

If a testator dies without children but with surviving parents, the parents inherit half of the statutory share in lieu of the children. Siblings of the deceased and any children they may have are not covered under the compulsory portion of inheritance law.

Should the testator wish to pass on assets to siblings or any other beneficiaries, they must be named in a last will and testament and can only have a share of the remaining estate once all compulsory inheritance gifts have been made.

Should a person with a spouse/registered partner die intestate (without last will), the surviving spouse/registered partner and the children/grandchildren each get a total of 50% of the estate. The testator would have to execute a last will (not die intestate) to give more to either category of heirs or to third parties out of the so-called free portion of 37.5%.

So, in the combination of surviving spouse/registered partner and descendants the forced heirship portions always look as follows (under Swiss law with 8/8 = 100%): 2/8 (=1/4=25%) for the surviving spouse/registered partner; 3/8 (=37.5%) for the descendants/children/grandchildren; and 3/8 (=37.5%) free portion to give away to third parties/charity/etc. or to increase the share of specific heirs.

Single people with no descendants (whose parents have already died) have the right to dispose of their assets in any way they wish by drawing up a valid last will and testament.

These rules will undergo changes starting in 2022 if the amended law is adopted.