Succession in wills in Switzerland: general information
ResourcesguideInheritance LawSuccession in wills in Switzerland: general inform...
Inheritance Law
10 min. Lesedauer
31. July 2025
Legal succession in Switzerland is subject to very specific rules, in contrast to testamentary succession, which can be freely determined by the testator. However, there are limits to this freedom of choice, in particular due to the compulsory portion of the legal heirs. In this article, you will learn how you can change the rules of legal succession by will, what restrictions apply and when legal succession is relevant.
Legal succession and succession in a will: what are the differences?
In Switzerland, there are basically two ways to settle an estate: statutory succession and testamentary succession (also known as voluntary succession). For succession to be ‘legal’, it must comply with the rules laid down by Swiss inheritance law for everyone. All legal provisions relating to inheritance law can be found in the third part of the Swiss Civil Code (ZGB) from Article 457 onwards.
Legal succession is a system that distributes the estate among the legal heirs of a deceased person, who are divided into different ranks (parentelas) in accordance with Articles 457 to 462 of the Swiss Civil Code. If there are several legal heirs, a so-called community of heirs is automatically created. The estate is then distributed on the basis of a calculation of inheritance shares, which is based on the number of members of the community of heirs.
If, on the other hand, a will is drawn up, the rules of legal succession do not apply and the inheritance can be distributed according to the wishes of the testator. However, the so-called compulsory portion of the legal heirs must also be taken into account here. Beyond that, there are no further restrictions and the testator can bequeath the remaining estate, the so-called free portion, to anyone, be it a legal entity, an association or a charitable organisation (Articles 470 and 471 of the Swiss Civil Code).
When does testamentary succession take effect?
Like statutory succession, testamentary succession takes effect when the will is opened, i.e. after the death of the testator. Only in the case of a contract of inheritance can the rules of inheritance be applied before death.
What types of wills are there?
There are several ways to record your last will and testament with regard to your inheritance in a will. The most common form is the holographic will in accordance with Article 505 of the Swiss Civil Code. To be valid, it must be clearly labelled as a ‘will’, contain the testator’s personal details, be dated and signed. It can be kept at the testator’s home or deposited with a notary or public official.
If the will is drawn up by a notary or a public official, it is referred to as a public will. The notary records the testator’s dispositions, the document is signed in the presence of two witnesses and then kept by the notary (Articles 499 to 504 of the Swiss Civil Code). Finally, it is also possible to leave an oral will, but only if exceptional circumstances prevent the drawing up of a public or holographic will (Article 506 of the Swiss Civil Code). This type of will is therefore also known as an ‘emergency will’. It can be made, for example, if the testator is in immediate danger of death. The oral will must be handed over to two witnesses, who must write it down as quickly as possible and submit it to the judicial authorities (Article 507 of the Civil Code).
What are the limits of testamentary inheritance?
Although testamentary succession allows you to distribute your estate to the people of your choice, Swiss inheritance law provides for a statutory share for legal heirs, which cannot be circumvented by a will. Even if they are not named in the will, the heirs are entitled to a portion of the estate, the so-called statutory share. This statutory share is a guarantee for the deceased’s descendants and spouse or registered partner.
Spouses and registered partners are outside the parental system, but according to Article 462 of the Swiss Civil Code, they also have a statutory right to inheritance. This depends on the parental line with which the inheritance is divided. If they share the inheritance with descendants, they are entitled to 50%. If they share with the parental line, they receive 75%. If there are no descendants or heirs in the parental line, they receive the entire inheritance.
The descendants, i.e., the children or grandchildren of the deceased, are entitled to a statutory share of 50% of the statutory share.
What is the free quota?
The portion of the estate over which the testator can freely dispose is referred to as the free share or disposable share. The free share is calculated from a simple calculation: the available assets less the statutory shares of the legal heirs (Article 470 of the Swiss Civil Code). If there are no legal heirs, the testator can freely dispose of the entire estate.
In the event of death, the free share is freely inherited according to the provisions of the will. The amount of the free share varies and depends primarily on the size of the community of heirs and the amount of the statutory shares. The larger the number of heirs and the higher the statutory share, the smaller the free share. In addition, according to Article 474 of the Swiss Civil Code, any debts of the testator and funeral expenses are deducted from the inheritance.
Tip: To avoid future inheritance disputes, it is advisable to thoroughly consider the arrangements for your own estate while you are still alive. Lawyers specializing in inheritance law can help you calculate the correct compulsory shares and the free share for your assets and work with you to draw up a legally valid and clear will.
Is it possible to disinherit a legal heir in a will?
With a will, one can not only bequeath one’s own assets, but also, to a certain extent, disinherit those entitled to a statutory share. It is possible, under strict conditions, to exclude certain persons from inheritance by will. A statutory heir can only be disinherited if they are unworthy of inheritance (Article 477 of the Civil Code). There must be a legal reason for the unworthiness to inherit: It must be a crime committed against the testator or a person close to them.
It is also possible for a statutory heir to receive no inheritance if they voluntarily renounce their inheritance. For this to happen, an inheritance contract must be concluded between the testator and the heir during the testator’s lifetime (Article 495 of the Civil Code). This means that the heir formally agrees to renounce their inheritance. The waiver of the statutory share usually results in a financial settlement.
How high are inheritance taxes?
Anyone who receives an inheritance or a gift is generally required to pay inheritance tax. The amount of this tax depends on several factors, such as the relationship between the testator and the heirs and the amount of the inheritance. Only spouses and registered life partners are exempt from inheritance and gift tax. In many cantons, the direct descendants of the testator are not taxed or are taxed at a reduced rate. Like gift tax, inheritance tax is payable in the canton of residence of the testator.
This is how legal advice works today – simple, secure, transparent
Here you can find the right lawyer for you free of charge and without any time-consuming research.
- Submit a request
- Compare Offers
- Start Cooperation
- Compare costs
FAQ: Inheritance in a will
In Switzerland, there are three groups of people who are entitled to a statutory share. First and foremost, the direct descendants (children), then the spouse or registered partner. Furthermore, the parents of the deceased are entitled to a statutory share.
A will is a form of inheritance in a will, meaning the testator decides how to distribute the estate among the heirs of his or her choosing. In this case, the rules of intestate succession do not apply, with the exception of the statutory share of the intestate heirs.
Intestate succession occurs when the testator dies without having drawn up a will or inheritance contract. In this case, Swiss inheritance law clearly defines who is entitled to inherit and to what extent.
This depends on whether the deceased’s siblings are mentioned in the will or not. For example, if the testator only names his sister and not his brother, only the sister inherits. The brother then has no claim to a share of the inheritance and is tacitly excluded. He also cannot refer to a statutory right.
In principle, a child cannot be excluded from the inheritance, even if they are not mentioned in the will, because they are entitled to a statutory share. Only a descendant who is deemed unworthy of inheritance can be excluded from the inheritance. However, there must be a legal reason why they are deemed unworthy of inheritance. A child can also voluntarily waive their statutory share in an inheritance contract.
A will can be handwritten or written on a computer. There are no formal requirements, but the document must be titled “Will,” dated and signed, and state the identity of the testator. A will does not necessarily have to be drawn up by a notary public and, in certain exceptional cases, can also be written orally.
The statutory share is the portion of the inheritance that must be paid out to the legal heirs. This statutory share cannot be circumvented by a will. There are three ranks of legal heirs who are entitled to the respective statutory share.
If a testator leaves behind a spouse and children, they receive a statutory share of the estate, regardless of the testamentary provisions. In this case, the inheritance is divided 50% between the spouses and 50% among the children.