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Inheritance law - Compulsory portion

The reserve portion of the estate is part of the legal share of the inheritance. It guarantees certain family members a minimum share of the estate. It is true that one can manage one's estate after one's death by means of a will, an inheritance agreement, etc. However, one is not completely free in this respect.

Since January 1, 2023, according to the Swiss Civil Code, only descendants such as children, grandchildren and great-grandchildren, as well as spouses or registered partners are protected and therefore have a reserved share. While the descendants were entitled to 3/4 of their legal share of the inheritance until the end of 2022, the legal reserves currently amount to half of the entire estate for both (descendants and spouses). The remaining 50% constitutes the available portion.

In addition, the right of the parents to the inheritance reserve was abolished in the revision of the inheritance law. Until the end of 2022, the parents' inheritance reserve amounted to half of their legal inheritance share. According to the new inheritance law, parents only inherit in accordance with the legal order of succession, i.e. if the deceased has no descendants and if the available portion has not been regulated differently by a will or a contract of inheritance.


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