Estate & inheritance · Module 10

Favor
deliberately

Provision and insurance follow their own rules – not just inheritance law.

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Provision and estate

The order

The 3a beneficiary order

Fixed orderspouse or registered partner first

Thendescendants, substantially supported persons, life partners under statutory conditions

Roomthe shares within the group

Key for cohabitation

Partner possiblewith a joint household

Registerregistration is required

Rulesmust provide for it

The instrument

Risk coverpays outside the estate

Statutory sharesstay untouched

Surrenderablesurrender value relevant for statutory shares and abatement

Don't forget

Cantonalvery different

Spouseusually exempt

Cohabitationoften high rates

Good to know

💡 First step: Provision and insurance open room past the estate – used right, they secure the right people in a tax-optimal way.

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