Active, self-determined estate planning
Have you made your own arrangements for your estate? Are you fully utilizing your options?
Swiss law determines who will inherit and how much if you remain inactive. How much your legal heirs (blood relatives, surviving spouse) will receive (so-called inheritance quota) depends on your family circumstances. A distinction is made whether you are single or married.
Single (unmarried) person
For unmarried individuals, the following applies if you die intestate: If you are single and have children, your descendants inherit everything. If you die childless and both parents are still alive, your parents receive everything. If you have no children, and one parent and siblings survive you, they inherit each one half. If you leave neither children nor parents, but siblings, they get everything.
Married person
In the case of surviving spouses or registered partners, Art. 462 of the Swiss Civil Code determines the legal shares of the inheritance: If you leave children, your spouse and your issue each inherit one-half of the estate.
If you are issueless, your spouse inherits three-quarters and your parents one quarter of the estate. If one parent is deceased, his or her children take his or her place. Specifically, your spouse inherits three-quarters, one parent inherits one-eighth, and your siblings inherit one-eighth. If both parents are predeceased, your spouse inherits three-fourths and your siblings one-fourth.
Deviation, disposable part
Do you agree with the legal regulation? Do you want to deviate from this?
Scope of testamentary powers
Whom do you leave behind? Issue, surviving spouse or registered partner? These persons are entitled to a compulsory share. Without such heirs, you may dispose your entire property by testamentary disposition.
Often you have a closer relationship with long-time friends, or you wish to dedicate a part of your estate to a good cause. You decide whom you wish to benefit. Pay attention to formal requirements, content barriers, and that your last will and testament is respected. Do it properly.