Reform of inheritance law

Reform of Swiss inheritance law

Inheritance law reform approved! A major revision which aims to adapt the main principles dating from 1912 to the evolution of our society, but without modifying their structure and fundamental principles.

More technical modifications and the transfer of businesses by inheritance will be the subject of a specific section in a second phase.

The testator will have a little more latitude to favor another heir, for example a life partner. From then on the hereditary reserve of father and mother is removed and that of descendants is reduced to half, instead of three quarters until now.

                                                    Before reform: After reform:

Father/mother: 50% reserve 0% reserve

Descendants: 75% reserve 50% reserve

This reform does not affect the liquidation of the matrimonial regime which remains prior to the opening of the inheritance. On the other hand, foreigners living in Switzerland can always request the application of their national law on a civil level, if it allows them to better achieve their goals (Professio Juris).

One downside all the same: this reform only attacks the adaptation of civil inheritance law, and is unfortunately not coupled with a modification of tax law affecting inheritances, which remains the responsibility of the cantons. Entry into force is set for January 1, 2023.