Inheritance in Switzerland: Law, Wills and Cantonal Taxes

Compulsory portions after the 2023 reform, how wills work and why tax depends on your canton.

6 min read ยท Life Events & Family

Swiss inheritance law gives you freedom to decide on part of your estate, but family members have protected shares.

Statutory and compulsory shares

Children and a spouse inherit by law. Since 2023, the compulsory portion of each child is half of their statutory share, and parents no longer have one. The spouse's portion is also half of the statutory share. What remains is the freely disposable portion that you can leave to anyone.

  • Net inheritanceCHF 270โ€™000 ยท 90 %
  • Estimated taxCHF 30โ€™000 ยท 10 %

Example with default values. Open the calculator โ†’

Unmarried partners

An unmarried partner has no statutory claim. Without a will, they inherit nothing. A will or inheritance contract can leave them part of the free quota, but they may face high tax in some cantons.

Making a will

Taxes

There is no federal inheritance tax. Cantons decide: most exempt spouses and descendants, while siblings and unrelated beneficiaries can pay high rates.

After a death

Heirs have a period of three months to disclaim an inheritance. Contact the competent authority for the inventory and certificate of inheritance.

Estimate the tax with the inheritance tax estimator.

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