The new inheritance law will come into force on 1 January 2023. The most important change concerns the amendment of the compulsory portion (Art. 471 ZGB):

This means that the testator can freely decide over half of his or her assets as of 1 January 2023. If neither children nor a spouse or a registered partnership exist, but only the parents, the compulsory portion is omitted entirely.

Until today, spouses could already grant each other usufruct over the entire portion of the property to be allocated to the joint descendants. In this case, the freely available part of the property is now ½ instead of ¼ (Art. 473 Abs. 2 ZGB).

Various other changes come into force with the amendment, such as the loss of the right to the compulsory portion in the event of death during divorce proceedings.

The next reform in inheritance law has already been submitted to the Federal Assembly as a draft bill in summer 2022. In particular, it is intended to remove legal stumbling blocks in connection with SME succession arrangements within families. It will take a few more years for these changes to come into force.

Conclusion: Wills drawn up so far which have referred to previously valid quotas will be difficult to assess in the event of death from 1.1.2023 in the event of disputes. We therefore recommend adapting the wills to the new circumstances. Inheritance contracts concluded should also be checked for statements on gifts.

We see ourselves as holistic and independent advisors in financial matters. For the implementation of legal measures, we work together with specialised lawyers. André Hegglin is happy to support you in planning your estate:

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