Lawyer Inheritance Law

The compulsory portion is that part of the estate over which a person cannot freely dispose, as the law reserves this part for certain heirs. These heirs include descendants (including children and grandchildren), the surviving spouse or registered partner, and the parents of the deceased.

Swiss inheritance law has undergone significant changes affecting the provisions regarding the compulsory portion. With the recent revision of inheritance law, the rules concerning the compulsory portion have changed. The main changes are:

• Reduction of compulsory portions: The compulsory portions for descendants and the surviving spouse or registered partner have been reduced. This gives testators more freedom to dispose of a larger part of their assets as they wish, such as making testamentary gifts to beneficiaries not protected by the compulsory portion.
• Abolition of parents’ compulsory portion: The revision of inheritance law has completely abolished the compulsory portion for the parents of the deceased. This means that testators are no longer obliged to leave a portion of their estate to their parents, making the distribution of assets more flexible.
• A testament is still required for waiving the compulsory portion of a protected heir. This must be drawn up in compliance with legal formalities and cannot be unilaterally revoked.

These changes contribute to ensuring that Swiss inheritance law better reflects changing societal realities and the wishes of testators. Individuals wishing to create a will or conclude an inheritance contract should familiarize themselves with the new regulations and, if necessary, seek expert advice to ensure that their testamentary dispositions comply with current laws.

Inheritance tax in Switzerland, levied at the cantonal and municipal levels, forms a significant part of the financial estate to be considered. Although there is no nationwide inheritance tax, the tax burden varies significantly depending on the value of the inherited assets and the degree of kinship to the deceased. In addition, cantonal laws provide for a number of tax exemptions for close relatives, facilitating the financial transition within the family.

The progressive tax rates and specific tax exemptions in different cantons underline the need for careful planning and advice. Especially for life partners not in a registered partnership and other groups of heirs who may benefit from reduced tax rates, expert advice is essential.

When it comes to estate planning, it is crucial to understand the statutory inheritance rules in Switzerland. These statutory provisions dictate who inherits your assets if you die without a valid will or inheritance contract. Knowledge of statutory inheritance ensures not only the creation of a comprehensive estate plan but also ensures that your assets are distributed according to your wishes.

In Switzerland, inheritance is primarily governed by the Swiss Civil Code (SCC) and follows a system of degrees of kinship. The closest relatives of the deceased are therefore the first in line to inherit according to law. These include:

• Direct descendants: Children of the deceased, including adopted children, inherit in equal shares. Grandchildren only inherit in place of their deceased parent if that parent is no longer alive at the time of inheritance.
• Spouse or registered partner: They have a statutory right of inheritance and inherit a specified share of the estate alongside the deceased’s direct descendants.
• Parents and their descendants: If there are no direct descendants or a spouse, the deceased’s parents and their descendants inherit.

Statutory inheritance ensures that your assets remain within your family, but it may not always reflect your personal preferences. To ensure that your assets are distributed exactly as you wish, it is advisable to create an individual inheritance contract or will.

Inheritance law is geared towards the traditional family: those who are married and have children are well served by the legal rules and may only need a simple will to benefit their spouse to the fullest extent. The situation is different when you and your partner have children from previous relationships and live in a blended family. To find a solution that is fair to everyone in this situation, you need an inheritance contract tailored precisely to the constellation in your family. Be sure to seek legal advice.

You can turn to a specialized lawyer to receive advice. These professionals have comprehensive knowledge of Swiss inheritance law and can assist you with all questions and concerns regarding your inheritance. In addition, notaries can provide advice on inheritance matters, especially in the drafting of wills or inheritance contracts. In some cases, counseling centers or organizations also offer legal support and advice on inheritance law.

An inheritance lawyer assists you with various matters, including the drafting of wills and inheritance contracts, estate administration, enforcement of inheritance claims, and resolution of disputes among heirs. They can provide legal advice, explain your rights, draft or review documents, and represent you in legal proceedings necessary to protect your interests.

If the heirs cannot agree, it is advisable to first seek an amicable settlement, possibly through mediation or arbitration.

If this is not possible, the heirs can initiate legal proceedings to resolve the dispute. An inheritance lawyer can help you assert your claims and find solutions, either through negotiations with the other heirs or through legal proceedings such as an inheritance partition lawsuit. The lawyer will guide you through the process and ensure that your interests are adequately represented.