Revision of Swiss Inheritance Law Allowing More Flexibility in Estate Planning

8 December 2022

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.

CONTACTS

Head, Tax and Private Client
Co-Head, South Asia Desk

+65 6232 0597

E vikna.rajah@rajahtann.com

Singapore, South Asia,

Alexandra Geiger

Foreign Counsel

+65 6232 0528

E alexandra.geiger@rajahtann.com

Singapore,

Country

Singapore

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Rajah & Tann Asia is a network of legal practices based in Asia.

Member firms are independently constituted and regulated in accordance with relevant local legal requirements. Services provided by a member firm are governed by the terms of engagement between the member firm and the client.

This website is solely intended to provide general information and does not provide any advice or create any relationship, whether legally binding or otherwise. Rajah & Tann Asia and its member firms do not accept, and fully disclaim, responsibility for any loss or damage which may result from accessing or relying on this website.

© 2024 Rajah & Tann Singapore LLP. All rights reserved. Rajah & Tann Singapore LLP (UEN T08LL0005E) is registered in Singapore under the Limited Liability Partnerships Act (Chapter 163A) with limited liability.