With the revised inheritance law, testators will be able to freely dispose of a larger part of their estate in future and are therefore more flexible than before.
Important: The new law applies to all estates of deceased persons who die after 31 December 2022, regardless of the date of the will or inheritance contract.
What changes?
Descendants: The compulsory portion of descendants will be reduced from the previous 3/4 to 1/2 of the statutory inheritance entitlement
Parents: Parents will no longer be entitled to a compulsory portion in future
Partner in divorce: If divorce proceedings are pending when the deceased dies, the surviving spouse will lose their right to a compulsory portion in certain cases and may be excluded from the statutory right of inheritance
What remains the same?
Surviving spouse / registered partner: The compulsory portion of the surviving spouse or registered partner remains unchanged at ½ of the statutory inheritance entitlement
What does this mean?
If you have not made a will, the revised inheritance law has no effect on your estate, as there are no changes to the statutory succession.
If you have drawn up a will, the revised inheritance law may have little to no effect on the inheritance claims of your future heirs, depending on the family situation or wording.
If you have concluded an inheritance contract, the same issues apply as with a will. It is important to note that the amendment of the inheritance contract requires public notarisation with the involvement of all contracting parties.
Conclusion
We recommend that you review your estate planning to determine whether and what impact the revised inheritance law will have on your succession. This is particularly important if you have organised your estate by means of a will or inheritance contract.
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Do you have any questions on this topic or would you like to find out more? Contact us for a non-binding appointment.
Den neue Gesetzestext finden Sie hier: ZGB
Source: Zurich notary's office, leaflet