The revised Swiss Inheritance Law will come into effect as per 1st January 2023.
The statutory share of descendants is reduced from three quarters to half of the legal share of the estate (Art. 470 para. 1 and Art. 471 new Civil Code). In addition, the parents of the deceased are no longer protected by the forced heirship when they have a legal right to inherit. The statutory share of the surviving spouse or registered partner is half of the statutory share as at present (Art. 471 new Civil Code). However, in the event of the death during a divorce proceeding, the surviving spouse loses the statutory share if (i) the proceeding was instituted at the joint request or continued in accordance with the provisions on divorce at the joint request or (ii) the spouses have lived separately for at least two years. In such a case, the legitimate portions are calculated as if the settlor had not been married.
Finally, the new law clarifies certain aspects debated in legal doctrine.
The Advance Care Directive and Living wills under Swiss Law
The Advance Care Directive is a contract by which any person having the exercise of civil rights can indicate the person or persons who will be able to decide in his or her place in the event of a loss of mental capacity. There are three main areas of the Advance Care Directive: personal care, asset management and legal matters. To be valid, the Advance Care Directive shall be written out in full by hand and shall contain a date and the signature. Another possibility is to draw up the Advance Care Directive with the help of a Public Notary.
The scope of the living will is limited to the determination of what medical treatment, if any at all, a person wants in the final stage of an illness or following a serious accident.
Leave A Comment