Person schreibt handschriftliches Testament

Innovations in inheritance law from January 2023 with regard to compulsory portions

Succession in Switzerland is regulated by law and divided into three so-called parantele*.
Who inherits how much? How much do my children inherit and what are compulsory portions? What changes will take place from this year and what you need to bear in mind.

Compulsory parts

From 1 January 2023, parents will no longer have a statutory Compulsory part and that of the children is reduced from ¾ to ½ of the legal entitlement. As a result, the freely available quota will be larger and the testator will thus be somewhat more flexible in the distribution of the estate. In addition, it is also intended to facilitate the succession of family businesses. However, it is important to mention that without a Will, the statutory inheritance rights that apply today, these are not changed.

Death during divorce

If one has been separated for two years or is already in the process of divorce proceedings and one spouse dies, the surviving person loses his or her compulsory portion claims, claims from the disposition of property upon death or also marital contract benefits, such as the agreement of a different participation of the surviving spouse in the proposal (sum of what was jointly earned during the marriage) of the acquisition or the total property in the community of property. In this regard, it is important to note that if the deceased person does not record this in a will or amend the existing one, the legal rights still apply and the surviving spouse receives his or her share. However, the above-mentioned points can be excluded as before by means of a marriage contract.

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