Swiss forced shares explained: 2023 reform, calculations, gifts, pillar 3a, pending divorce, reduction claims and international estates in 2026.
Updated: 9 September 2026
Swiss inheritance law gives a testator considerable freedom, but that freedom is limited by forced-share rights. If a person leaves descendants, a spouse or a registered partner, these protected heirs may be entitled to a minimum share of the estate. A forced share is not the same as the statutory share: it is the minimum amount that generally cannot be taken away by a will or inheritance contract.
Since 1 January 2023, forced shares are smaller than under the former law. The key correction is often missed: the forced share of descendants was reduced and the parents' forced share was abolished, but the spouse's or registered partner's forced share was not reduced. International succession rules were then revised with effect from 1 January 2025. The 2023 reform also clarified how pillar 3a benefits interact with forced-share calculations and reduction claims.
Key points at a glance
| Question | Short answer |
|---|
| Who is protected by a forced share? | Descendants, spouses and registered partners. |
| Do parents still have a forced share? | No. Not since 1 January 2023. |
| How large is the forced share? | One half of the statutory inheritance entitlement. |
| Was the spouse's forced share reduced in 2023? | No. It was already one half of the statutory entitlement. |
| Do unmarried partners or stepchildren have a forced share? | No, unless a legal parent-child relationship such as adoption exists. They may be favoured within the disposable portion. |
| Can lifetime gifts infringe forced shares? | Yes. Art. 527 CC covers several categories, including certain advancements, settlements, revocable gifts, gifts made in the last five years and transactions intended to circumvent forced-share restrictions. |
| Is pillar 3a part of the estate? | Beneficiaries normally acquire a direct pension claim, but pillar 3a remains relevant to forced-share calculation and reduction. |
| What is the deadline for a reduction action? | Generally one year from knowledge of the infringement, subject to an absolute ten-year period under the statutory rules. |
| What about international cases? | Revised Swiss PILA rules have applied since 1 January 2025. Jurisdiction, choice of law and foreign assets need a separate analysis. |
Forced share and statutory share are not the same thing
If there is no will or inheritance contract, Swiss intestate succession determines who inherits and in what proportion. Forced-share law becomes relevant when the testator wants to depart from that statutory distribution.
Example: a married person leaves a spouse and two children. Under intestate succession, the spouse receives one half of the estate and the children share the other half. The forced-share protection covers only part of those statutory entitlements: the spouse's forced share is one quarter of the whole estate, and the children's combined forced share is another quarter. One half of the estate is therefore generally disposable.
A forced share does not mean that the heir must receive exactly that amount. It means that, absent a valid waiver or statutory ground for disinheritance, the heir generally cannot be pushed below that minimum.
Who is entitled to a forced share in 2026?
Under Arts. 470 and 471 Swiss Civil Code (CC), protected heirs are:
- Descendants: children, with representation by their descendants where the statutory succession rules so provide.
- Spouses.
- Registered partners.
The following do not have a forced share:
- parents since 1 January 2023,
- siblings,
- unmarried cohabiting partners,
- stepchildren who have not been adopted,
- friends or other close persons.
Adopted children are generally treated as legal children for inheritance purposes. In patchwork families, the legal parent-child relationship therefore matters more than the social relationship alone.
How large are the forced share and the disposable portion?
Since 2023, Art. 471 CC states one uniform rule: the forced share is one half of the statutory inheritance entitlement.
| Family situation | Statutory entitlement | Forced share | Generally disposable |
|---|
| Spouse + descendants | Spouse 1/2; descendants together 1/2 | Spouse 1/4; descendants together 1/4 | 1/2 |
| Unmarried, descendants only | Descendants 1/1 | Descendants together 1/2 | 1/2 |
| Spouse, no descendants, parental line exists | Spouse 3/4; parental line 1/4 | Spouse 3/8; parental line 0 | 5/8 |
| Spouse, no descendants and no parental line | Spouse 1/1 | Spouse 1/2 | 1/2 |
| No spouse, no descendants | Other statutory heirs may exist | No forced share | Up to 100% |
Three examples
Example 1 – spouse and two children Net estate: CHF 800,000. The spouse's statutory share is CHF 400,000 and each child's statutory share is CHF 200,000. The forced shares are CHF 200,000 for the spouse and CHF 100,000 for each child. CHF 400,000 is protected and CHF 400,000 is generally disposable.
Example 2 – three children, unmarried testator Net estate: CHF 600,000. Each child would inherit CHF 200,000 intestate. Each forced share is CHF 100,000. The protected total is CHF 300,000, leaving CHF 300,000 disposable.
Example 3 – spouse and siblings, no descendants If the parents have predeceased and siblings take within the parental line, the spouse's statutory entitlement is three quarters and the parental line receives one quarter. The spouse's forced share is three eighths of the whole estate. Siblings have no forced share, leaving five eighths generally disposable.
What did the 2023 inheritance reform actually change?
The reform is often summarised incorrectly. The correct comparison is:
| Protected heir | Until 31 Dec 2022 | Since 1 Jan 2023 |
|---|
| Descendants | 3/4 of statutory entitlement | 1/2 of statutory entitlement |
| Spouse / registered partner | 1/2 | 1/2 – unchanged |
| Parents | 1/2 | no forced share |
The reform also introduced or clarified several practical points:
- loss of a spouse's forced-share protection in certain pending divorce proceedings (Art. 472 CC),
- broader planning options through usufruct in favour of a surviving spouse vis-à-vis common descendants (Art. 473 CC),
- new rules on later lifetime transfers after an inheritance contract has been concluded (Art. 494 para. 3 CC),
- express treatment of tied private pension benefits for forced-share calculation and reduction (Arts. 476, 529 and 532 CC),
- a new statutory order of reduction.
Which law applies to old wills and inheritance contracts?
As a general rule, the decisive date is the date of death. If a person dies on or after 1 January 2023, the new forced-share rules apply even if the will or inheritance contract was executed many years earlier.
This does not make old documents automatically invalid. It can, however, change their economic effect. Clauses such as “I limit my child to the forced share” or references to the “disposable portion” may now produce a different result. Older marriage and inheritance contracts should therefore be reviewed together rather than in isolation.
How is a forced share calculated in practice?
A proper calculation does not simply start with the bank balance on the date of death.
1. Resolve matrimonial property first
For a married person, one must first determine what falls into the deceased's estate after the matrimonial property settlement. Participation in acquisitions, community of property and separation of property can lead to very different estate values.
A common error is to treat all of a couple's assets as belonging to the deceased's estate. That is incorrect.
2. Determine the net estate at death
Under Art. 474 CC, the disposable portion is calculated by reference to the assets at the date of death. Debts and certain statutory costs, including funeral expenses, are deducted.
3. Add back relevant lifetime transfers
Art. 475 CC brings into the calculation lifetime transfers that are subject to reduction. The main categories are set out in Art. 527 CC.
4. Review insurance and pension claims
Certain insurance claims and pillar 3a benefits are relevant to the forced-share calculation. The civil-law estate must therefore be distinguished from the notional forced-share calculation base.
5. Determine the statutory share, then take one half
Only after these steps should the statutory inheritance entitlement of each protected heir be determined. The forced share is one half of that entitlement.
Can forced shares be avoided by making gifts?
Not reliably. The common statement that “every gift is safe after five years” is too broad.
Art. 527 CC covers several categories. Depending on the circumstances, reduction may apply to:
1. certain advancements on inheritance, settlements or transfers of assets, 2. inheritance settlements and buy-outs, 3. revocable gifts and gifts made within five years before death, excluding customary occasional gifts, 4. transfers clearly made to circumvent the testator's limits on freedom of disposition.
Older gifts can therefore still be problematic where circumvention is established. A prior inheritance contract must also be checked.
Inheritance contracts: later transfers became more vulnerable in 2023
Under Art. 494 para. 3 CC, testamentary dispositions and lifetime transfers – except customary occasional gifts – may be challenged if they are incompatible with obligations under an inheritance contract, in particular if they reduce a contractual benefit, and if they were not reserved in the contract.
Anyone planning a major gift after signing an inheritance contract should therefore not rely on the five-year rule alone. The contract itself must be reviewed first.
Pillar 3a and forced shares: “outside the estate” does not mean “irrelevant”
A pillar 3a beneficiary often acquires a direct claim against the pension institution. The claim does not necessarily fall into the estate like an ordinary bank account.
It can nevertheless be relevant to forced shares. Art. 476 CC requires certain insurance claims and tied private pension claims to be added to the calculation base. Art. 529 CC makes corresponding claims subject to reduction, while Art. 532 CC places them within the statutory order of reduction.
The pillar 3a beneficiary designation should therefore be coordinated with the will, any inheritance contract and the overall forced-share calculation.
Already decided: greater pillar 3a beneficiary flexibility from 1 June 2027
On 12 June 2026, the Federal Council adopted an amendment to the Pillar 3a Ordinance. From 1 June 2027, insured persons will have more flexibility in naming beneficiaries. For example, children will be able to be designated as first-ranking beneficiaries even where the insured person is married or in a registered partnership.
This change concerns the beneficiary order under pension law. It must still be distinguished from the forced-share rules of the Civil Code. Estate plans that rely on pillar 3a assets should therefore be reviewed again once the new beneficiary rules enter into force.
Pending divorce: the spouse may lose the forced share but not automatically the status of statutory heir
Art. 472 CC has been particularly important since 2023. If divorce proceedings are pending at the date of death, the surviving spouse loses forced-share protection where
- proceedings were initiated by joint request or continued under the rules for divorce by joint request, or
- the spouses have lived apart for at least two years.
The distinction is important: until the divorce is final, the spouse generally remains a statutory heir. The Federal Supreme Court has confirmed this position in an incidental remark — in decision 5A_728/2022 of 17 May 2023 (para. 2.1.1) it notes, referring to the dispatch, that the surviving spouse loses the forced-share claim under the conditions of Art. 472 para. 1 no. 1 and 2 CC but remains a statutory heir until the divorce judgment becomes final. There is as yet no leading decision on Art. 472 CC. Note also that, under the case law, invoking heirship can amount to an abuse of rights where the marital community is no longer lived.
One consequence is often overlooked: where the spouse's forced share falls away under Art. 472 CC, paragraph 2 of that provision states that the forced shares of the remaining protected heirs apply as if the deceased had not been married. This changes the quotas of the descendants.
A person who actually wants to exclude the still-married spouse during this phase must therefore consider whether a will or other testamentary disposition is required. Separation alone is not enough.
Favouring the surviving spouse through usufruct
Art. 473 CC offers a special planning tool in relation to common descendants. The testator may grant the surviving spouse or registered partner a usufruct over the entire part passing to those descendants. This usufruct replaces the surviving partner's statutory inheritance right; alongside the usufruct, one half of the estate is disposable.
This can provide strong economic protection for the surviving spouse without permanently depriving the descendants of their ownership position. The arrangement should nevertheless be coordinated with matrimonial property, real estate, tax and liquidity needs.
Can a child be completely disinherited?
Only on narrow statutory grounds.
Under Art. 477 CC, disinheritance is possible only in two exhaustively defined statutory cases, namely where the protected heir
- has committed a serious criminal offence against the testator or a person close to the testator, or
- has seriously breached a family-law duty owed to the testator or the testator's family.
Under Art. 479 CC, the reason must be stated in the disposition. If the disinheritance is challenged, the heir or beneficiary who gains from it generally bears the burden of proving the stated ground.
Mere disappointment, loss of contact, an unwanted lifestyle or ordinary family conflict is not automatically sufficient.
Special case: a descendant with certificates of loss
Art. 480 CC contains a special rule for an over-indebted descendant. If certificates of loss exist against that descendant, the testator may, subject to the statutory conditions, withdraw half of that descendant's forced share if the withdrawn portion is allocated to the descendant's existing or future children.
This is not a general punishment mechanism for debt. It is a narrowly framed protective rule for the next generation.
Waiver of forced share and inheritance waiver
A protected heir can waive future inheritance rights during the testator's lifetime through an inheritance waiver agreement or inheritance buy-out under Art. 495 CC.
Important points:
- A simple letter or private waiver is not sufficient.
- The agreement is subject to the formal requirements for an inheritance contract and must be executed as a public deed.
- Unless the agreement provides otherwise, Art. 495 para. 3 CC extends the waiver to the waiving person's descendants.
- A waiver is often agreed in exchange for a settlement payment.
This tool is particularly relevant to business succession, real estate, patchwork families and situations where one child has already received substantial lifetime benefits.
What if a forced share has been infringed?
A forced-share infringement is not corrected automatically. The protected heir must assert the claim.
Art. 522 CC allows an action for reduction where an heir receives less in value than the forced share. The revised law expressly covers statutory acquisitions, testamentary dispositions and lifetime transfers.
Order of reduction
Under Art. 532 CC, the basic order is:
1. acquisitions under intestate succession, 2. testamentary dispositions, 3. lifetime transfers.
Lifetime transfers are then reduced in a further statutory order. Certain matrimonial-property transfers come first, followed by revocable transfers and tied private pension benefits proportionately, and then other lifetime transfers, generally the later transfer before the earlier one.
Time limits
Under Art. 533 CC, an action for reduction is generally time-barred
- one year after the heir learned of the infringement, and
- in any event after ten years, with the starting point depending on whether a testamentary disposition or another transfer is involved.
The reduction claim may be raised as a defence without time limit under Art. 533 para. 3 CC.
If a will has already been officially opened, delay is therefore risky where a forced-share infringement is suspected.
International estates: revised Swiss PILA rules since 1 January 2025
Cross-border estates cannot be analysed only by looking at Swiss forced-share percentages. Jurisdiction, applicable law and recognition of foreign decisions may point in different directions.
Since 1 January 2025, revised Swiss private international law rules apply to succession matters. One of the main objectives was to reduce jurisdictional conflicts between Swiss and foreign authorities.
In practice, the following may need to be reviewed:
- the deceased's last domicile and, where relevant, habitual residence,
- nationality and multiple nationalities,
- any choice of law or choice of jurisdiction in a will or inheritance contract,
- foreign real estate and bank accounts,
- foreign wills, inheritance contracts or probate proceedings,
- the EU Succession Regulation where an EU Member State is involved.
The EU Succession Regulation does not directly apply to Switzerland, but it can be decisive on the foreign side of a cross-border estate.
Current in 2026: land-register rules for international successions under review
On 26 August 2026, the Federal Council opened a consultation on amendments to the Land Register Ordinance intended to clarify the transfer of Swiss real estate in international succession cases. As of September 2026, these amendments are not yet in force.
Forced shares and inheritance tax are separate issues
Forced shares are governed by federal civil law. Inheritance and gift taxation is largely cantonal. Switzerland has no federal inheritance or gift tax.
In many cantons, spouses, registered partners and direct descendants are exempt. Unmarried partners, stepchildren and other beneficiaries may face significant cantonal tax charges.
A disposition that is valid under inheritance law may therefore still be tax-inefficient, especially in cohabitation, patchwork-family and major-gift situations.
Seven common misconceptions
| Misconception | Correct position |
|---|
| “Parents always have a forced share.” | Not since 2023. |
| “The spouse's forced share was also reduced in 2023.” | No. It remained one half of the statutory entitlement. |
| “My unmarried partner inherits automatically.” | No. There is generally no statutory inheritance right without a testamentary arrangement. |
| “A gift can never be attacked after five years.” | Incorrect. Circumvention and inheritance-contract issues may still matter. |
| “Pillar 3a is outside the estate, so it is irrelevant to forced shares.” | Incorrect. It can be relevant to calculation and reduction. |
| “Once divorce proceedings are filed, my spouse no longer inherits.” | Incorrect. Forced-share protection may end, but statutory heirship generally lasts until the divorce is final. |
| “A 2015 will is always governed by the law that applied in 2015.” | Incorrect. For deaths from 1 January 2023, the new rules generally apply. |
Practical estate-planning checklist
1. Confirm civil status and legal family relationships. 2. Review the matrimonial property regime and any marriage contract. 3. List all assets: accounts, securities, real estate, business interests, insurance, pillar 3a and foreign assets. 4. Document major gifts, inheritance advancements and settlements. 5. Check existing inheritance contracts for reserved rights to make gifts. 6. Calculate forced shares and the disposable portion. 7. Coordinate the will, inheritance contract and pension beneficiary designations. 8. Review cantonal tax consequences and cross-border tax issues. 9. Revisit the plan after marriage, divorce, birth, adoption, major gifts, sale of a business or a move abroad.
FAQ
Can I limit my children to their forced shares?
Yes. A valid testamentary disposition can generally limit descendants to their forced shares. Without such a disposition, the statutory inheritance shares apply.
Can I leave everything to my spouse if we have children?
Not automatically as full ownership. Common descendants have forced-share rights. Depending on the objective, the disposable portion, a marriage contract, inheritance contract and usufruct under Art. 473 CC can be combined to favour the surviving spouse substantially.
Does my unmarried partner have a forced share?
No. A cohabiting partner is not a statutory or forced-share heir. Any benefit must be arranged actively and must respect existing forced shares.
Do parents have no inheritance rights at all since 2023?
They no longer have a forced share. They may still be statutory heirs if there are no descendants. This distinction is important.
Can a pillar 3a beneficiary designation be reduced?
Yes. The revised Civil Code expressly takes tied private pension claims into account for forced-share calculation and reduction.
Do I have to change my old will because of the 2023 reform?
Not necessarily, but it should be reviewed where it contains forced-share clauses, fixed percentages, a spouse-favouring arrangement, an inheritance contract or significant lifetime gifts.
Legal basis
Key provisions include Arts. 457 et seq., 470–480, 494–495 and 522–533 CC, as well as Arts. 86–96 PILA for international estates. Depending on the case, matrimonial property law, pension law, tax law, insurance law and foreign law may also be decisive.
This article provides general legal information. A concrete estate plan should review forced shares, formal requirements, matrimonial property, pension beneficiary designations, earlier gifts and any international element together.