Succession Switzerland
Swiss inheritance law: forced heirship since the 2023 reform
Updated: · Leutrim Miftaraj, FLIORE · Editorial standards · Deutsche Fassung
Short answer
Since 1 January 2023 the compulsory share of descendants in Switzerland has been half of their statutory entitlement instead of three quarters; parents no longer have a compulsory share. The compulsory share of a spouse or registered partner remains half. The freely disposable portion therefore grows – for married persons with children from three eighths to half of the estate.
What has changed
| Heirs | Until 2022 | Since 2023 |
|---|---|---|
| Descendants | Three quarters | One half |
| Spouse / registered partner | One half | One half |
| Parents | One half | No compulsory share |
The freely disposable portion in examples
- Married with children: by law the spouse and the children each inherit half. Compulsory shares are one quarter each; half is freely disposable (previously three eighths).
- Unmarried with children: the children inherit everything by law; their compulsory share is half, the other half is freely disposable (previously one quarter).
- Married without children, parents alive: by law the spouse receives three quarters, the parents one quarter. Only the spouse now has a compulsory share of three eighths; five eighths are freely disposable.
- Unmarried without children: no compulsory share any longer; the person can dispose freely.
What this means for existing wills
Wills and inheritance contracts made before 2023 remain valid. However, the law at the time of death applies. Anyone who "limits the children to their compulsory share", for example, gives them less under the new law than originally intended. Wording with fractions or references to compulsory shares should therefore be reviewed.
Using the new scope
- Review existing dispositions for references to compulsory shares.
- Allocate the freely disposable portion consciously, for example to a life partner, a child active in the business or a foundation.
- Align marriage and inheritance contracts with the new law.
- Plan business succession with the larger disposable portion.
- Clarify the tax consequences of the allocation in the relevant canton.
In FLIORE
FLIORE provides the basis for estate planning: consolidated wealth per person with look-through across structures, documents such as wills and marriage contracts in the encrypted vault, and deadlines for their review in the calendar.
At a glance
| In force | 1 January 2023 |
|---|---|
| Descendants | Compulsory share 1/2 of the statutory entitlement (previously 3/4) |
| Parents | No compulsory share any longer |
| Spouse | Compulsory share unchanged at 1/2 |
Frequently asked questions
Does the new law apply to older wills?
Yes. The law at the time of death applies. Older dispositions remain valid, but their effect may change.
Can a child be disinherited completely?
Only in narrow exceptional cases, for example serious criminal offences against the deceased or breach of family-law duties. Otherwise the compulsory share remains protected.
What applies to unmarried partners?
They have no statutory right of inheritance. With the larger freely disposable portion they can, however, be favoured more; cantonal inheritance taxes must be taken into account.
Does the reform change inheritance tax?
No. Inheritance taxes are governed by the cantons and are not affected by the reform.
Sources
- Swiss Civil Code (ZGB, SR 210) – Fedlex
- Federal Office of Justice – Revision of inheritance law
- Swiss Tax Conference – Inheritance and gift taxes
This page provides orientation and does not replace legal or tax advice. The cited legal sources in their applicable version are authoritative.
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