The testator's freedom to make a will is considerably restricted by the right to a compulsory portion and is measured in fractions of the statutory inheritance share. With the reform of Swiss inheritance law on 1 January 2023, there were serious changes to the right to a compulsory portion.
1. children's right to a compulsory portion
While the children were entitled to ¾ of the statutory inheritance share before the renewal, their compulsory share was reduced to ½ of the statutory inheritance share as of 1 January 2023 (Article 471 ZGB).
Example:
The widowed testator E has two children, A and B. He has disinherited his child A in an effective will. In this case, A's statutory inheritance share would be ½. After the disinheritance, A is entitled to a compulsory portion of ¼ of the estate.
2. right to a compulsory portion of the spouse
The surviving spouse is also entitled to a compulsory portion in accordance with Article 470 ZBG. This also amounts to ½ of the statutory share of the estate (Article 471 CC).
Example:
The deceased is survived by his wife and two children. After Article 462 Paragraph 1 of the Swiss Civil Code, the wife's statutory inheritance share is ½. If she has been disinherited by a will or an inheritance contract, she is entitled to ¼ of the estate.
The reform of inheritance law has changed the right to a compulsory portion for spouses who are in divorce proceedings. Previously, spouses were entitled to a compulsory portion until the divorce was final. Since 1 January 2023, the spouse can be completely disinherited during the divorce proceedings (Article 472 ZGB).
3. parents' right to a compulsory portion
Before the amendment, the parents of the deceased were also entitled to a compulsory portion. According to the new version of the right to a compulsory portion, the parents' entitlement no longer applies, even if the deceased leaves no descendants or no spouse.