On 1 January 2023, the first part of the revised Swiss inheritance law will come into force with the following key far-fechting changes for all individuals:
1. Reduction of reserved portion for descendants and abolishment of reserved portion for parents;
2. Increased entitlement for spouse with usufruct;
3. Abolishment of forced heirship in pending divorce proceedings;
4. Prohibition of gifts after conclusion of inheritance contract; and
5. Further clarifications on disputed legal questions.
This Update provides an overview of these changes.
For more information, click here to read the full Legal Update.
