Succession Switzerland
Marital property, compulsory shares and inheritance contracts in Switzerland
Updated: · Leutrim Miftaraj, FLIORE · Editorial standards · Other languages: Deutsch · Français · Español
Short answer
Without a marital agreement, Switzerland applies participation in acquired property: what is earned during the marriage is shared on dissolution, while separate property stays with each spouse. Since the inheritance law revision of 1 January 2023, parents no longer have a compulsory share and descendants' compulsory share is half their statutory share. The freely disposable portion is therefore larger – marital and inheritance contracts should be planned together.
Marital property first
Before anything is inherited, the marital assets are divided under marital property law. Under participation in acquired property, each spouse receives half of the other's surplus. With a notarised marital agreement, spouses can, for example, allocate the entire surplus to the surviving spouse or agree on separation of property; this must not impair the compulsory shares of children who are not common children (Art. 216 ZGB). For business families, it is important that company shares are correctly allocated to separate property or to acquired property.
The freely disposable portion at a glance
| Surviving relatives | Compulsory shares since 2023 | Freely disposable since 2023 | Freely disposable until 2022 |
|---|---|---|---|
| Spouse and descendants | Spouse 1/4, descendants 1/4 | 1/2 | 3/8 |
| Descendants only | 1/2 | 1/2 | 1/4 |
| Spouse and parents | Spouse 3/8, parents none | 5/8 | 1/2 |
| Spouse only | 1/2 | 1/2 | 1/2 |
| Parents only | none | entire estate | 1/2 |
Will and inheritance contract
A will can be made in the testator's own hand – handwritten from beginning to end, dated and signed – or notarised, and can be changed at any time. An inheritance contract is concluded with the parties involved and notarised with two witnesses; it binds all parties and is particularly suitable for waivers of compulsory shares or for a binding succession plan for the business. Since 2023, gifts that are incompatible with the obligations under an inheritance contract can be challenged unless the contract reserves them.
Business succession: no special rules
In 2022, the Federal Council proposed special rules for business succession under inheritance law (item 22.049). The Council of States refused to consider the bill in 2023 and rejected it again in March 2024; it has therefore failed. Families continue to plan succession using the larger freely disposable portion, marital and inheritance contracts and, where appropriate, compensation payments to the heirs who do not take over the business.
In practice: documents and overview
Marital and inheritance contracts, wills and lasting powers of attorney are among a family's key documents. FLIORE stores them with versions and tightly restricted access with the person; the wealth overview shows which assets are affected by the arrangements.
At a glance
| Default marital property regime | participation in acquired property |
|---|---|
| Inheritance law revision | in force since 1 January 2023 |
| Compulsory share of descendants | 1/2 of the statutory share |
| Compulsory share of parents | abolished |
| Inheritance contract | notarised with two witnesses |
Terms on this page
- Compulsory share
- The minimum share of an estate protected by law for close relatives, which cannot be removed by will.
- Inheritance contract
- A contract on succession between the deceased-to-be and other persons which – unlike a will – binds all parties to it.
- Lasting power of attorney
- A declaration by which a person determines who will represent them if they lose the capacity to make their own decisions.
Frequently asked questions
Do parents still have a compulsory share?
No, not since 1 January 2023.
What is the difference between a will and an inheritance contract?
A will is unilateral and can be changed at any time; an inheritance contract is concluded with the parties involved, notarised and binds all parties.
Can I benefit my life partner?
Yes, within the freely disposable portion, which has been larger since 2023. For inheritance tax, depending on the canton, higher rates apply to cohabiting partners.
What applies if divorce proceedings are pending?
The surviving spouse loses the compulsory share if the divorce proceedings are based on a joint petition or the spouses have lived apart for at least two years; the statutory right of inheritance remains until the divorce.
Does the marital agreement have to be notarised?
Yes, marital agreements require notarisation.
Sources
- Fedlex – Swiss Civil Code (marital property and inheritance law)
- Federal Office of Justice – inheritance law (in German)
- The Swiss Parliament – item 22.049 (business succession)
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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