Dr. J. Bollag & Cie. AG – Unter Altstadt 10 – CH-6302 Zug
T +41 41 729 08 08 – F +41 41 729 08 09 – office@bollag.ch
Dr. J. Bollag & Cie. AG – Unter Altstadt 10 – CH-6302 Zug
T +41 41 729 08 08 – F +41 41 729 08 09 – office@bollag.ch
Swiss Inheritance Law
Understanding and planning inheritance law correctly – taking compulsory shares into account, safeguarding assets and avoiding conflicts.
Introduction to Inheritance Law
Inheritance law in Switzerland is governed by the Swiss Civil Code (ZGB). It determines who inherits a deceased person’s estate and how it is distributed.
In the absence of a will, statutory succession applies. In particular, the following persons are entitled to inherit:
- Spouse or registered partner
- Descendants (children, grandchildren)
- Parents and their descendants
The law sets clear limits through what are known as compulsory portions. Anyone wishing to actively plan their estate must take these mandatory claims into account.
Compulsory portions
The right to a compulsory share protects certain close relatives from being completely disinherited.
Those entitled to a compulsory portion are:
- Descendants (children, grandchildren)
- Spouse or registered partner
The compulsory portion is a legally guaranteed minimum entitlement to the estate. Only the so-called disposable portion may be freely disposed of. Anyone who disregards these limits risks subsequent actions for reduction and long-running inheritance disputes.
Will
A will allows a person to unilaterally determine how their estate is to be distributed. Options include:
- Appointing specific heirs
- Allocating individual assets (bequests)
- Naming the spouse as a beneficiary
- Provisions regarding the division of the estate
A will may be revoked at any time and must be drawn up in a legally valid form (holographic or notarised). A holographic will must be written entirely by hand from start to finish. It must also bear the date of execution and the testator’s signature.
It offers flexibility but does not create a contractual obligation between the parties involved.
You can find a template for a will here.
Community of heirs and division of the estate
Upon death, a community of heirs is automatically formed. All heirs jointly become the owners of the entire estate.
Important consequences:
- Decisions must, as a rule, be taken jointly.
- No heir may dispose of individual assets on their own.
The division of the estate dissolves the community of heirs. This is done either by mutual agreement through a partition agreement or through the courts. Clear arrangements made during the testator’s lifetime significantly reduce the potential for conflict.
Disinheritance
Complete disinheritance is only possible under strict legal conditions, such as in the case of serious criminal offences or grave breaches of duty towards the testator. Mere family tensions are not sufficient.
If disinheritance is declared without a legal basis, the claim to a compulsory share remains valid and can be enforced through the courts.
Usufruct
Usufruct allows a person to use an asset and receive its income without being the owner.
In inheritance law, it is frequently used to:
- provide financial security for the surviving spouse
- assign ownership to children whilst the spouse retains the right of use
- secure income from property or securities
Usufruct is a tried-and-tested instrument for balancing the interests of spouses and children.
The inheritance contract
A contract of inheritance is a binding contractual arrangement between the testator and one or more persons. Unlike a will, it cannot be revoked unilaterally.
It is particularly suitable for:
- blended families
- business succession
- substantial assets
- settlement of statutory share claims
- arrangements between spouses and children
Children in an inheritance contract
Children are generally entitled to a compulsory share. In an inheritance contract, they may:
- waive their compulsory share in whole or in part
- agree to a specific distribution of the estate
- receive a settlement as part of a succession plan
Particularly where there are several children or a family business, an inheritance contract provides planning certainty and prevents future disputes.
Advantages of an inheritance contract
- Highly binding
- Legal certainty for all parties involved
- Clear succession arrangements
- Conflict prevention
An inheritance contract must be notarised.
The executor
The executor is a person appointed by the testator to carry out the last will and settle the estate.
They are appointed in the will or in the inheritance contract and have the following duties in particular:
- Safeguarding and administering the estate
- Settling debts
- Distributing legacies
- Carrying out the division of the estate
The executor acts independently and represents the estate in dealings with third parties. Appointing an executor is particularly advisable in the following situations:
- complex financial circumstances
- multiple heirs
- anticipated conflicts
- business succession
A neutral and knowledgeable person acting as executor can help prevent disputes and ensure the estate is settled efficiently.
How we support you
We provide comprehensive advice and support in the drafting and implementation of your inheritance arrangements.
Our services include:
Strategic advice
- Analysis of your family and financial circumstances
- Assessment of statutory share issues
- Drafting of bespoke succession solutions
Wills and inheritance agreements
- Drafting of legally sound wills
- Drafting and structuring of inheritance contracts
- Drafting in accordance with the matrimonial property regime
- Public notarisation
- Appointment of an executor
Dispute prevention and conflict resolution
- Advice on communities of heirs
- Support with the division of an estate
- Representation in inheritance disputes
Our aim is to create clear and sustainable solutions that provide long-term security for your family and avoid legal disputes.
Further information on estate planning can be found here.
Conclusion
Inheritance law sets out clear legal guidelines, particularly through the right to a compulsory share.
Early and careful planning provides certainty for all parties involved and prevents future disputes.
How can we help you?
Contact us today to find out how a prenuptial agreement can secure your assets for future generations and simplify your financial and personal complexities.
YOUR CONTACT PARTNERS
RA MLaw Christian Blättler
Abteilungsleiter Legal
Legal Counsel
christian.blaettler@bollag.ch
Dr. iur. Dr. h.c. Josef Bollag
Verwaltungsratspräsident, Firmengründer
Legal Counsel
josef.bollag@bollag.ch
Lic. iur. Urs Klingelfuss
Geschäftsführendes Mitglied des Verwaltungsrats
Legal Counsel
urs.klingelfuss@bollag.ch
RA Dr. iur. Jacob Bollag
Geschäftsführendes Mitglied des Verwaltungsrats
Legal Counsel
jacob.bollag@bollag.ch
MLaw, Dr. phil. Tetyana Miller
Legal Counsel
tetyana.miller@bollag.ch
About
Dr. J. Bollag & Cie. AG builds on more than 45 years of experience in advising families and entrepreneurs at home and abroad. Specializing in holistic family office mandates, the Group provides complex solutions across the business areas of family office services, tax & law, corporate services, and finance.
Working closely with its partner company, Tramondo Investment Partners AG, Dr. J. Bollag & Cie. AG provides its clients seamless access to sophisticated asset protection, wealth and asset management solutions.
Contact
Dr. J. Bollag & Cie. AG
Unter Altstadt 10
CH-6302 Zug
T +41 41 729 08 08
F +41 41 729 08 09
office@bollag.ch
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