On January 1, 2023, the so-called political part of the inheritance law revision will come into force. At the center of the revision is the reduction of the compulsory portions. This is intended to give testators more scope for structuring their estates in the future. However, the revision is not limited to the reduction of compulsory portions. These are the most important changes:
Who is protected under the new law and how high are the compulsory portions?
Under the current law, the compulsory portions of the descendants amount to three quarters; with the entry into force of the new law, they amount to only half of the statutory inheritance entitlement (Art. 471 revZGB). The compulsory share of the parents will cease entirely (cf. Art. 470 para. 1 revZGB). This allows testators to dispose more freely of their assets during their lifetime (e.g. by means of gifts) or upon death (by means of a will or inheritance contract) - depending on the estate planning wishes in the specific case. The compulsory portion of the surviving spouse will not change. The surviving spouse's compulsory portion is half of the statutory inheritance entitlement.
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