Question 1

Do I need a will in Switzerland?

Accepted Answer

Without a will, statutory succession applies: spouse and children inherit. If you want to deviate from this distribution – e.g. favor your partner, include stepchildren, or benefit a charitable organization – you definitely need a will or an inheritance contract.

Question 2

What is the difference between a will and an inheritance contract?

Accepted Answer

A will is a unilateral disposition that you can change or revoke at any time. An inheritance contract is a bilateral agreement between the testator and the heirs that can only be changed with the consent of all parties. An inheritance contract offers more binding certainty and is often used in divorces, blended families or business succession.

Question 3

What is the forced heirship portion and who is entitled to it?

Accepted Answer

The forced heirship portion is the legally protected minimum share of the estate. Since the 2023 revision, only descendants and the spouse/registered partner are entitled. The forced portion for descendants is 50% of their statutory share, and the same for the spouse. Parents no longer have a forced portion. As a result, the freely disposable quota has become larger.

Question 4

What changed with the 2023 inheritance law revision?

Accepted Answer

The key changes: the forced portion for parents was abolished, and the forced portion for descendants was reduced from 75% to 50% of their statutory share. This significantly increases the freely disposable quota. You now have more flexibility to distribute your assets according to your own wishes – particularly relevant for blended families and life partners.

Question 5

How do I write a valid will?

Accepted Answer

A handwritten will must be written entirely by hand and bear a date and signature. Alternatively, a public will can be notarized by a notary – this is safer and recommended for complex situations. The will should be deposited at your place of residence, with the storage location shared with a trusted person.

Question 6

What is an advance care directive and why do I need one?

Accepted Answer

An advance care directive determines who manages your personal, financial and legal affairs if you become incapable of judgment (e.g. due to an accident or dementia). Without one, the child and adult protection authority (KESB) appoints a deputy. The directive must be handwritten or notarized.

Question 7

How does inheritance tax work in Switzerland?

Accepted Answer

Inheritance tax is regulated at the cantonal level and varies widely. In most cantons, spouses and direct descendants are exempt. Siblings, nieces/nephews and unrelated persons pay 5–40% tax depending on the canton. The canton of Schwyz levies no inheritance tax at all. The deceased's last place of residence is decisive.

Question 8

How can I legally minimize inheritance tax?

Accepted Answer

Optimization strategies: staggered lifetime gifts (tax-favored in many cantons), using usufruct rights for real estate, reviewing beneficiary clauses for pension fund and pillar 3a, considering your place of residence at retirement, and planning charitable donations (tax-exempt).

Question 9

What happens to the pension fund and pillar 3a in the event of death?

Accepted Answer

Pension fund: the surviving spouse receives a widow's/widower's pension (60% of the retirement pension). Children receive orphan's pensions. Any death benefit capital is paid out according to the beneficiary order set out in the pension fund regulations. Pillar 3a: the balance is paid outside the estate to the beneficiaries (spouse, children, life partner) and taxed separately.

Question 10

What is a beneficiary clause and why is it important?

Accepted Answer

A beneficiary clause determines who receives the assets from a pension fund, pillar 3a or life insurance upon death. Without an explicit provision, the statutory order applies. Particularly important for cohabiting couples: without a beneficiary clause, the life partner receives nothing. The clause can usually be adjusted easily with most pension providers.

Question 11

How does estate division work in a divorce?

Accepted Answer

In a divorce, assets accumulated during the marriage are split equally (marital property regime). After the divorce, ex-spouses no longer have any statutory inheritance claim. Important: wills, beneficiary clauses and life insurance must be updated after a divorce, as they otherwise remain invalid or incorrectly assigned.

Question 12

How do I settle an estate involving real estate?

Accepted Answer

Real estate in an estate is complex because it cannot easily be divided. Options: usufruct for the spouse (lifelong right of residence), lifetime transfer with right of residence, estate division with compensation payments, or sale and division of the proceeds. Important: the property is valued at market value, not tax value.

Question 13

What is a community of heirs and what rights do I have?

Accepted Answer

A community of heirs is automatically formed when multiple people inherit. All decisions about the estate must be made unanimously – no single heir can dispose of estate assets alone. The community of heirs exists until the estate division is complete. In case of disagreement, any heir can request judicial division.

Question 14

Can I disinherit a family member?

Accepted Answer

Complete disinheritance is only possible in exceptional cases: for a serious crime against the testator or close relatives, or for a gross violation of family obligations. In all other cases, forced heirs are entitled to their statutory minimum share. However, you can use the freely disposable quota to favor other people more.

Question 15

What is a renunciation of inheritance and when does it make sense?

Accepted Answer

A renunciation of inheritance is a contractual agreement in which an heir voluntarily waives their inheritance claim – often in exchange for compensation. It makes sense for business succession (to avoid splitting up the company), for blended families, or when an heir has already been favored during their lifetime. The renunciation must be notarized.

Question 16

How much time do I have to accept or renounce an inheritance?

Accepted Answer

In Switzerland there is a 3-month period from knowledge of the inheritance to renounce it. Anyone who takes no action automatically accepts the inheritance – including any debts. For an over-indebted estate, a public inventory can be requested to review the financial situation before deciding.

Question 17

What is the difference between a gift and an advance inheritance?

Accepted Answer

An advance inheritance is offset during estate division – the beneficiary receives less from the remaining estate. A gift generally does not have to be offset, unless it violates forced heirship rights. In both cases, cantonal gift or inheritance taxes may apply. The distinction should be clearly documented in the agreement.

Question 18

How do I plan business succession?

Accepted Answer

Start at least 5–10 years before the planned handover. Key questions: family-internal or external succession? Sale price or gift? Taxes (liquidation profit, inheritance tax)? Financing? Important: draft a will or inheritance contract that secures the succession, and review life insurance to protect heirs not involved in the business.

Question 19

What happens if I have neither an advance care directive nor a will?

Accepted Answer

Without an advance care directive, the child and adult protection authority (KESB) appoints a deputy in the event of incapacity – this can be a stranger, and spouses have only limited representation rights. Without a will, statutory succession applies: spouse and descendants inherit according to fixed quotas. Life partners, stepchildren and close friends receive nothing.

Question 20

When should I have my estate planning reviewed professionally?

Accepted Answer

Especially in cases of: marriage, birth, divorce, blended families, real estate ownership, business ownership, significant assets, a change of residence to another canton or abroad, and at the latest from age 50. Existing wills should also be reviewed following the 2023 inheritance law revision, as forced heirship portions have changed.

Estate & Inheritance:
The 20 most common questions

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Estate & Inheritance:The 20 most common questions