
Swiss succession law reform: greater freedom to plan your estate
Since 1 January 2023, the reform of Swiss succession law offers testators significantly greater freedom to dispose of their assets. The reduction of statutory reserved portions allows for more flexible estate planning, in particular in favour of the surviving spouse.
The main change concerns the reduction of reserved shares: the descendants' share falls from three quarters to one half of their statutory entitlement, and the parents' reserved share is abolished entirely. The surviving spouse's reserve (half of their statutory entitlement) is maintained.
The reform also introduces a protection clause in case of matrimonial dissolution: a testator may now reduce the spouse's reserved share if divorce proceedings are pending at the time of death. These new provisions often require a review of existing wills and inheritance agreements.


