What does the new Swiss law on inheritance mean for me as a Swiss woman living abroad?

In principle, you can stipulate in your will that you want your inheritance to be settled under Swiss law. However, certain limits have been imposed on the so-called compulsory portions: some family members are entitled to a minimum portion of your inheritance, determined by law. To take account of alternative forms of family life, however, heirs will now be able to dispose of their estate more freely under the new law. The compulsory portions are now lower: from 2023 onwards, the compulsory portion for parents will be abolished. The compulsory portion for children is reduced from three quarters to half of the legal estate, bringing it in line with the (unmodified) compulsory portion for spouses and registered partners.

The portion of your estate that you will be able to bequeath to your eldest daughter therefore depends on your other family relationships. If you are married or in a registered partnership, you will have to observe the corresponding compulsory portion. All your children will also be entitled to their respective compulsory portions. With the change in the law, however, you can now dispose of half your estate however you like. If you so wish, you can bequeath this part to your eldest daughter in full, in addition to the compulsory portion to which she is entitled by law.

OSA Legal Department, info@swisscommunity.org