The New Inheritance Law – What You Need to Know in 2026
An overview of the key changes brought by the inheritance law revision and their impact on your estate planning.
The Key Changes at a Glance
Swiss inheritance law has been comprehensively modernised in recent years. The revision, which entered into force on 1 January 2023, brings significant changes that are relevant to private individuals and business owners alike – and that many existing estate plans have still not taken into account in 2026.
Reduced Forced Heirship Shares
The most significant change concerns the forced heirship shares (Art. 471 Swiss Civil Code). The forced share of descendants was reduced from three quarters to one half of their statutory inheritance entitlement. The forced share of parents has been abolished entirely.
What does this mean for you?
- Greater freedom in structuring your estate plan
- A larger freely disposable quota in favour of the surviving spouse
- Broader options for business succession
New Planning Options
The reduced forced shares open up new possibilities:
- Favouring the spouse: The surviving spouse can be given a stronger position
- Business succession: Companies can be transferred to a successor more easily
- Blended families: More flexibility in complex family situations
Reviewing the Need for Action
Existing wills and inheritance contracts should be reviewed for their compatibility with the revised law. In many cases, the revision opens up new and advantageous planning options – for instance where a testamentary disposition still refers to the former, higher forced shares.
Our Recommendation
We recommend that anyone with an existing will or inheritance contract have their estate plan reviewed. As a Certified Specialist SBA Inheritance Law, I advise you personally on the implications for your individual situation.
This article provides general information and does not replace legal advice in individual cases.