Compulsory share
forced heirship share, Pflichtteil
Other languages: Deutsch · Français · Español
The minimum share of an estate protected by law for close relatives, which cannot be removed by will.
In Switzerland, the compulsory share of descendants has been half of their statutory share since 2023, and parents no longer have one. In Germany, it is a monetary claim of half of the statutory share; in Austria it is also half, and since 2017 parents no longer have a compulsory share.
In practice
Compulsory shares limit the freedom to plan succession – including transfers to foundations or trusts, which may have to be challenged or compensated under certain circumstances. In practice, lifetime gifts, waivers of compulsory shares and equalisation arrangements are documented and aligned with the will or inheritance contract. Because the rules differ between Switzerland, Germany and Austria, the applicable inheritance law should be clarified early for cross-border families.
Distinctions and common mistakes
Compulsory shares follow the law governing the succession, which may differ from the law of the country where the assets are located. A common mistake is to assume that transferring assets to a foundation or trust puts them out of reach of compulsory heirs; lifetime gifts can be taken into account and challenged within the applicable limits.
Relevant in: Switzerland · Germany · Austria
Related terms
- Inheritance contract
- A contract on succession between the deceased-to-be and other persons which – unlike a will – binds all parties to it.
Mentioned in these guides
- Swiss inheritance law: forced heirship since the 2023 reformHow the 2023 reform changed forced heirship shares in Switzerland: descendants, spouses, parents and the freely disposable portion, with examples for planning.
- Cross-border estate planning: the EU, Switzerland and LiechtensteinWhich succession law applies to families in several countries? EU Succession Regulation, Swiss PILA, choice of law, forced heirship, structures and taxes.
- Inheritance and gift tax in Switzerland: the essentialsHow Swiss inheritance and gift tax works: cantonal rules, exemptions for spouses and most descendants, cantons without the tax, cohabiting partners, planning.
- Marital property, compulsory shares and inheritance contracts in SwitzerlandMarital property and inheritance law for Swiss families: participation in acquired property, marital agreements, compulsory shares since 2023, wills, contracts.
- Succession in a Swiss family businessHow Swiss business families plan succession: within the family, management buy-out or sale, valuation, tax traps, inheritance law and the family office.