Forced heirship and disposable portion since 2023
The principle of forced heirship
Swiss law protects certain close heirs through a statutory reserve: a minimum share of the estate that belongs to them and which the deceased cannot take away, except in legal exceptions such as disinheritance for good cause (art. 470 ff. CC).
What changed on 1 January 2023
The inheritance law reform that entered into force on 1 January 2023 reduced statutory reserves to expand the deceased's freedom to dispose of their estate. The descendants' reserve dropped from three-quarters to half of their statutory inheritance share, and the parents' reserve was abolished. The surviving spouse's or registered partner's reserve remains at half of their statutory share.
The disposable portion
The disposable portion is the share of the estate the deceased may freely dispose of, by will or inheritance contract, in favour of whoever they wish: another person, a foundation, or a statutory heir beyond their reserved share. With the reduction of reserves in 2023, this disposable portion automatically expanded.
The action for abatement
A forced heir whose reserve has been infringed by gifts from the deceased can bring an action for abatement (art. 522 ff. CC) to bring those gifts back within the limits of the disposable portion. This action is time-barred within specific periods from the opening of the estate.
Frequently asked questions
Which heirs are entitled to a statutory reserve?
Since 2023, descendants and the surviving spouse or registered partner. The parents' reserve was abolished by the reform that entered into force on 1 January 2023.
What is the descendants' reserve since 2023?
Half of their statutory inheritance share, down from three-quarters before the reform that entered into force on 1 January 2023 (art. 471 CC).
Can I completely disinherit my child?
In principle no, except for a ground of disinheritance recognised by law (art. 477 CC), such as a serious offence against the deceased. Outside these cases, the child's statutory reserve must be respected.
What can I do if my reserve was not respected?
You can bring an action for abatement (art. 522 ff. CC) to bring excessive gifts back within the limits of the disposable portion, within the applicable limitation periods.