The revised inheritance law will become effective on 1 January 2023

The Federal Council has decided to bring the revised inheritance law into force on 1 January 2023. The new provisions will apply to all deaths from 1 January 2023. This is regardless of whether a will was drawn up or an inheritance contract concluded before the revision came into force.

With the new law, testators will in future be able to dispose freely of a larger part of their estate. New applies:

• Reduction of the compulsory share of the descendants to ½ of their legal share of the inheritance.
• Abolition of the compulsory portion of the parents

The compulsory portion of the surviving spouse/registered partner remains unchanged at ½ of his or her statutory share of the inheritance.

After the revision of the inheritance law, the previous wills and inheritance contracts remain valid, which can lead to tricky questions in individual cases. In particular, if certain formulations in the estate planning suggest that the testator would have disposed differently under the revised law.

Now is the opportunity to reconsider and adjust your estate planning.