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To better protect your family and loved ones in the event of your own death, you should think about drafting a will at an early stage. Only by drawing up a document can the statutory distribution of inheritance be changed within certain limits and adapted to your individual life situation. For example, you can limit descendants or spouses to the compulsory portion of the inheritance, exclude heirs who are not entitled to a compulsory portion from the inheritance altogether, appoint other persons as heirs or specify instructions for the distribution of the inheritance. You can also bequeath sums of money or a specific object to a loved one without that person becoming a member of the community of heirs.

To overcome all these pitfalls, it helps to have the support of people with expertise in matrimonial property and inheritance law. They will ensure that all legal requirements are met. Depending on the type of will, you may also need specialist assistance to have the document notarized and witnessed.

A will is, along with a marriage contract and inheritance contract, the most common document for estate planning. Not all wills are the same. The law recognizes three ways in which a will can be made: handwritten, publicly notarized and oral.

The public will is drawn up by a notary and requires the presence of two independent witnesses. This form is usually used if the will contains a large amount of text or if the testator is no longer physically able to write by hand. At the same time, the specialist ensures that the content is clear and legally correct. However, the process is more time-consuming. Possible additions or changes are also associated with more admin and higher costs.

In emergency situations, an oral will can also be made. However, this exception only applies if you are no longer able to make a will in writing – for example, if there is a risk of imminent death.

It is important that you declare your last wishes in the presence of two witnesses. It is then their responsibility to promptly record what you have said in writing and submit it to a court. If the emergency situation ends and it would be possible for the testator to draw up the will in one of the other two forms, the emergency will lose its validity after 14 days.

Although a will deals with the death of its author, it only comes into force after their death. For this reason, no wishes for treatment in hospital or care in the event of incapacity can be recorded. A living will or advance care directive is recommended for this purpose. It is best to discuss your wishes for the funeral with your loved ones or write them down in a place that is easily accessible. The contents of the will are often only communicated after the funeral by the probate authority.

Many married couples would like to draw up a joint will or record their last wishes together with their children. Joint wills are not possible in Switzerland. Spouses or adult children each create their own will on a separate sheet of paper in order to settle their estate. However, an inheritance contract is allowed. Spouses can conclude this with or without their children. Like a public will, an inheritance contract requires the involvement of a notary and two witnesses.

If you want to divide your assets in a way that deviates from the statutory order of succession, you need to draw up a will. Therefore if you are satisfied with the statutory arrangements on intestate succession you do not need this document.

Cohabiting couples and blended families rarely find that intestate succession is right for them. This is because by law cohabiting couples and their children are not entitled to inherit anything. You will need to make a will if you want them to be entitled to inherit. Same-sex couples, on the other hand, are treated the same as heterosexual couples if they live in a registered partnership or are married.

If you have written down your last will and testament, this does not automatically mean that it has to be followed. For example, an inheritance can be disclaimed if the beneficiary fears that the debts will exceed the actual inheritance. The community of heirs can also unanimously agree on a different distribution of the inheritance. It is therefore advisable to write your will at an early stage and inform your beneficiaries to ensure that your wishes are taken into account after your death.

Once a will has been drawn up, it can be changed at any time. Revisions or additions are always advisable as soon as the key circumstances in your life change – be it through the birth of a child, marriage, death or divorce. You are legally on the safe side with both a handwritten and a public will, if you consult a specialist. Unlike an inheritance contract, where all parties involved must be in agreement, you can change, revoke or amend your will yourself.

If a completely new will is drawn up, the previous document should be destroyed. This guarantees that the correct document is used in the event of death. If it is merely an addendum, both documents must be kept.

Important documents that other people need to access if you yourself are unable to do so or have died should always be kept in a safe place. It is advisable to inform a trusted person, a beneficiary in the will or the executor where the will is located. You should also inform this person as soon as you change or revoke your will. It may also make sense to hand over the will to this person for safekeeping.

If you do not have a contact person and do not want to keep your will at home, you have the option of depositing it with a notary’s office or an authority in your canton for a fee. You should refrain from storing it in a bank safe, as this is usually locked after death.

Legal heirs who are not protected by a compulsory portion can be excluded from their inheritance in a will. However, the next of kin, i.e. the spouse or registered partner, children and grandchildren, have a compulsory portion. This means that they must receive half of the inheritance share to which they are entitled by law. Heirs who are entitled to a compulsory portion can only be excluded from the inheritance entirely if they have committed a serious crime or seriously violated family law obligations. If you are seeking to disinherit someone, you should always seek professional advice. Disinheritance requires very precise justification and the correct wording in the will.

A compulsory portion can only be eliminated through an inheritance contract. However, the person concerned must agree and renounce their inheritance, including their compulsory portion, in the inheritance contract.

A special case for reducing the compulsory portion exists when a descendant has loss certificates. In such a case, half of their compulsory portion can be withdrawn and allocated to their children. However, this form of redistribution is only possible if this descendant has children.
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Depending on your family and asset situation, it may make sense to transfer assets to the next generation during your lifetime. For example, if a house is already owned by a child and is no longer part of the estate, later conflicts concerning the division of the estate can also be avoided.

Assets can be distributed during a person’s lifetime as an advance inheritance or a gift. If the money is only advanced, it is a loan.

In the case of an advance inheritance, part of the inheritance is paid out before death and the recipient must have this amount taken into account later when the estate is divided up. It must be ensured that the advance withdrawal is not greater than the inheritance entitlement, as otherwise the recipient will have to pay compensation to siblings or other heirs. In the case of gifts, it must be taken into account that heirs who are protected by a compulsory portion cannot successfully demand repayment. Unlike an interest-free loan, an advance inheritance – like the gift – cannot be reclaimed. Both are regarded as new taxable assets, which the transferor no longer has to list in their tax return, but the transferee does. Depending on the canton and degree of kinship, a gift tax may be payable on advance inheritances, as with gifts.

Good to know: Life is full of changes, and once an estate plan has been made, it may need to be adjusted. There are good solutions for supporting children financially while you are still alive – for example, if they can use a little extra money for their education or when starting a family. To avoid disputes within the family, gifts, loans and advance withdrawals should always be recorded in writing.

Although drawing up a will seems straightforward at first glance, there are a few pitfalls to be aware of. For every family constellation the law has rules as to who is an heir and how large their share should be. If someone has no descendants or relatives of the parental or grandparental line and does not leave a spouse or registered partner, the inheritance goes to the community, i.e. to the canton or the commune of residence or citizens’ commune, depending on the cantonal regulations. Understanding the legal regulations yourself is the basis for planning your estate. The most common content of wills is to name your loved ones as heirs or to give them a larger inheritance share. Bequests or distribution provisions can also be included in the will and an executor can be appointed.

If you decide to draw up a will, it is advisable to consult a specialist. This will ensure that the legal requirements are complied with and also prevent any nasty surprises when it comes to inheritance tax.