Since the revision of inheritance law, which came into force on January 1, 2023, it has been easier to benefit your partner under inheritance law. This is because the parents’ compulsory portion has been abolished and that of the children has been reduced. Accordingly, a larger portion of the estate remains for the partner.
However, it should first be noted that a will is required in order to benefit the cohabiting partner. If no will is drawn up, the estate automatically goes to the legal heirs. It is important that it is recorded as clearly and without contradiction as possible who should receive what and how much of the inheritance.
It is important to bear in mind that certain persons, such as descendants, are entitled to a compulsory portion of the estate. If, for example, the partner is appointed as the sole heir, this will can be contested by the heirs who are protected by the compulsory portion. If you have adult children in the above example and want to ensure that the appointment as sole heir is not contested, you can, for example, conclude an inheritance waiver agreement with a notary. In this case, the heirs protected by the compulsory portion waive their inheritance share and compulsory portion in favor of the appointed sole heir.
Surviving spouses and direct descendants are exempt from inheritance tax in most cantons. However, this does not automatically apply to life partners. The latter can be asked to pay inheritance tax, whereby the amount of inheritance tax is determined by canton. However, some cantons have already made adjustments here so that life partners are treated in the same way as spouses for tax purposes after a certain period of cohabitation.
The life partner can also be a beneficiary with regard to occupational benefits and private pension provision. Although there is no statutory entitlement to an AHV widow’s pension, pension funds may voluntarily provide benefits to the surviving partner. In this respect, the pension funds can stipulate in their regulations that a form must be completed to report the cohabitation.
If you have been in a cohabiting relationship for more than five years, your partner can also be a pillar 3a beneficiary. It is advisable to contact the pension fund directly to find out about the formalities.
Our lawyers and notary will be happy to answer any questions you may have in the area of inheritance law.