Estate & inheritance · Module 10

How freely can
you pass on?

Statutory shares set limits – but since 2023 you have more room.

§

Your room to arrange

The terms

What is the statutory share?

Statutory shareprotected minimum portion

Disposable portionfreely distributable

Free forpartner, third parties, foundations

New since 2023

Descendantsnow half – instead of three quarters

Parentsno statutory share

Spousestill half

The benefit

Cohabitationsecure more strongly

Businesspass on deliberately

Patchworkarrange more fairly

If breached

Not automaticthe heir must sue

Action to reducerestores the share

Foresightclean planning avoids disputes

Good to know

💡 First step: The reform gives you more freedom to pass on – usable only with an up-to-date will or contract of succession.

This video is no substitute for personal advice.
Baeriswyl Beratungen GmbH · Finance & pension planning · Fribourg