Understanding everything about inheritance in Switzerland: heirs, distribution and rights

The basics of Swiss inheritance law

In Switzerland, inheritance is governed by the Swiss Civil Code (art. 457 et seq.). The inheritance opens automatically at the time of death, regardless of where it occurs.

Swiss inheritance law is based on two fundamental principles: statutory devolution (who inherits in the absence of a will) and limited testamentary freedom (the possibility of modifying the distribution within certain limits).

Important: the distribution rules are federal and identical throughout Switzerland. However, inheritance taxes (taxes on inheritance) vary greatly from one canton to another. Some cantons completely exempt direct descendants and spouses, others do not.

Two scenarios determine who inherits and how much: statutory inheritance (without a will) and testamentary inheritance (with a valid will).

Who inherits in the absence of a will?

Without a will, statutory inheritance applies automatically. The Swiss Civil Code organises legal heirs into three groups called parentelas, ranked by order of priority.

Each parentela excludes the next: if heirs of the first parentela exist, those of the second and third parentelas receive nothing. The spouse or registered partner has a special status and always inherits in conjunction with the parentelas.

This strict hierarchy ensures that the estate remains within the close family, prioritising first descendants, then ascendants and their descendants, and finally grandparents and their line. To understand this mechanism in detail, consult our guide Death of a loved one without a will.

The first parentela: descendants

The first parentela includes all direct descendants of the deceased: children, grandchildren, great-grandchildren. Biological children, adopted children and children born out of wedlock have exactly the same rights.

The distribution is made in equal shares amongst the children. If a child died before the deceased, their own children (the deceased's grandchildren) represent them and share their portion.

Concrete example: Marie dies with three children. Each receives 1/3. If one of the children predeceased but left two children, these two grandchildren share their parent's 1/3, i.e. 1/6 each.

As long as descendants exist, the following parentelas do not inherit (except the spouse who inherits in conjunction).

The second parentela: parents and their descendants

The second parentela only comes into play if the deceased has no descendants. It includes the deceased's parents, and in the event of predeceasing, their descendants: brothers, sisters, nephews and nieces.

The estate is divided into two equal branches: 50% for the paternal branch, 50% for the maternal branch. If both parents are alive, each receives half. If one is deceased, their share goes to their children (the deceased's brothers and sisters).

The representation mechanism also applies here: if a brother or sister predeceased, their children (the deceased's nephews and nieces) share their portion.

The third parentela: grandparents and their descendants

The third parentela only comes into play in the complete absence of descendants and parents. It includes paternal and maternal grandparents, and in the event of predeceasing, their descendants: uncles, aunts, cousins.

As with the second parentela, the distribution is made in half between the two branches (paternal and maternal). If no heir exists in one branch, the other branch receives the entirety.

If no heir of the third parentela exists either, and in the absence of a spouse or will, the inheritance goes to the canton or commune of the deceased's last domicile.

The surviving spouse and registered partner

The surviving spouse and registered partner have a special status: they always inherit, regardless of the parentela present. Their shares vary according to the family configuration.

In conjunction with the first parentela (descendants), the spouse receives half of the inheritance. With the second parentela (parents or brothers/sisters), they receive three quarters. In the absence of any parentela, they inherit the entirety.

Crucial point: the cohabitant (unmarried and unregistered partner) has no legal right to the inheritance. For them to be able to inherit, it is essential to draw up a will within the limits of the disposable portion.

Divorce in progress at the time of death removes the spouse's inheritance rights. To better understand the implications, consult our article Death of a loved one without a will.

The reserved portion: protecting statutory heirs

The reserved portion is the minimum share of the inheritance guaranteed by law to certain heirs, called statutory heirs. No one can deprive them of it, even by will.

Statutory heirs are: descendants (children, grandchildren) and the spouse or registered partner. Since 1 January 2023, parents are no longer statutory heirs.

Reserved portions are calculated as a fraction of the statutory share:

• Descendants: 1/2 of their statutory share
• Spouse or registered partner: 1/2 of their statutory share

Example: A deceased person leaves two children. Without a will, each would receive 50%. Their reserved portion is 25% each (half of 50%). The deceased can therefore freely dispose of 50% of their estate (the disposable portion).

Any testamentary provision that violates these reserved portions can be contested by the prejudiced statutory heirs.

The disposable portion: the margin of freedom

The disposable portion represents the share of your estate that you can freely dispose of by will or donation, without affecting the reserved portions.

Its calculation depends on your family situation:

• With descendants only: disposable portion = 50%
• With spouse only: disposable portion = 50%
• With descendants and spouse: disposable portion = variable according to shares
• Without statutory heirs: disposable portion = 100%

Practical example: Paul has two children. Their total reserved portion is 50% (25% each). He can therefore freely dispose of 50% to favour one of his children, gratify a friend or make a bequest to an association.

This margin of freedom allows you to adapt the inheritance to your wishes whilst respecting the legal protection of loved ones.

Modifying statutory inheritance with a will

Drawing up a will allows you to modify the statutory distribution of your inheritance, within the limits imposed by reserved portions. It is the main tool of estate planning.

With a valid will, you can:

• Freely distribute your disposable portion
• Favour a statutory heir beyond their minimum share
• Include people who would not inherit legally (cohabitant, friend, association)
• Appoint an executor
• Formulate specific conditions or charges

Caution: you cannot completely disinherit a statutory heir, except in cases of unworthiness provided for by law (art. 477 CC). To understand how to draw up a will in accordance with Swiss law, consult our complete guide Wills in Switzerland.

The distribution of the inheritance: how does it work?

Once the inheritance is opened, the estate distribution follows several concrete steps to divide the estate amongst the heirs.

Step 1: Complete inventory of assets (real estate, bank accounts, investments, valuables) and debts (loans, unpaid bills).

Step 2: Valuation of the net estate (assets minus liabilities). It is this estate mass that will be shared.

Step 3: Calculation of each heir's share according to law or will.

Step 4: Allocation of assets. Either by distribution in kind (each receives specific assets), or by sale and distribution of the proceeds. Heirs can reach an amicable agreement or use a notary.

The notary or executor facilitates the process, authenticates documents and ensures compliance with the deceased's wishes. To know the precise deadlines, consult Deadlines and steps for settling an estate.

Accept, refuse or accept subject to inventory

Faced with an inheritance, you have three legal options with very different consequences.

1. Pure and simple acceptance: This is the default choice if you do nothing. You inherit all assets and all debts, even if they exceed the assets. You become personally liable for the deceased's debts.

2. Refusal of the inheritance: You renounce everything, assets and debts. Legal deadline: 3 months from knowledge of your status as heir. The declaration is made to the competent authority (court or cantonal office). Your share goes to the other heirs of your rank.

3. Acceptance subject to inventory: Prudent solution. An official inventory is drawn up. You are only liable for debts up to the amount of assets received. Your personal estate remains protected. Deadline: 1 month to request the inventory.

This option is crucial if you suspect significant debt. To learn more, consult How to manage the debts of a deceased person.

Practical advice for anticipating your inheritance

Anticipating your inheritance in Switzerland avoids family conflicts, administrative complications and unpleasant tax surprises. Here are the essential steps.

Make an inventory of your estate: list all your assets (real estate, accounts, life insurance, valuables) and your debts. This makes your heirs' work easier.

Think about your wishes: who do you wish to favour? Your spouse, your children, a loved one, an association? Identify your priorities whilst respecting reserved portions.

Consult a professional: notary, specialist lawyer or estate planning adviser. They help you optimise tax-wise and avoid legal errors.

Draw up a valid will: holographic (handwritten) or authentic (notarised). Keep it in a safe place and inform a trusted person.

Communicate with your loved ones: explaining your choices reduces future tensions. Review regularly: marriage, divorce, birth, death of an heir... Your will must evolve with your life.

Swiss inheritance law is based on a balance between protection of statutory heirs and testamentary freedom. Statutory inheritance rules apply automatically in the absence of a will, according to a precise order of parentelas that prioritises descendants, then parents and finally grandparents. The surviving spouse and registered partner benefit from specific rights that are added to this order.

The reserved portion guarantees a minimum share to the closest heirs, whilst the disposable portion allows you to express your personal wishes. Understanding these mechanisms helps you anticipate the distribution of your estate and protect your loved ones according to your wishes.

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