Anyone who wants to actively shape their estate has two main instruments in Switzerland: the will and the inheritance contract. Both have different strengths — the right choice depends on family, wealth and the desired degree of binding.
Swiss inheritance law is set out in the Civil Code (CC, SR 210) — Articles 457 to 640 form the core. Without any provision, an estate is distributed according to statutory succession (Art. 457 ff. CC). Anyone wishing to depart from that order or to make specific bequests needs a disposition mortis causa — a will or an inheritance contract.
Following the 2023 inheritance law reform, statutory forced shares were significantly reduced (Art. 471 CC, new version) — the freely disposable share is now larger than before. This creates more design freedom, but does not change the fact that the choice of instrument should be made carefully.
1. What is a will?
A will is a unilateral disposition mortis causa, revocable at any time (Art. 498 ff. CC). It can be holographic — handwritten, dated and signed (Art. 505 CC) — or executed publicly before a notary (Art. 499–504 CC).
The handwritten form is most common in practice: free, amendable at any time, quickly set up. Frequent mistakes include the missing date, a typed printout instead of handwriting, or an unclear designation of heirs. Such defects can render the entire will invalid.
2. What is an inheritance contract?
An inheritance contract is a bilateral, mutually binding agreement (Art. 494 ff. CC). It must compulsorily be notarised — executed by a notary and signed by both parties and two witnesses (Art. 512 CC).
The binding effect is the decisive difference from a will: what stands in the inheritance contract cannot be unilaterally changed by the testator. This binding is desirable, for instance, when a married couple jointly wants to favour the surviving spouse, when children from a first marriage are to be regulated, or when someone promises an heir a particular conduct in exchange for inclusion in the inheritance.
3. Key differences at a glance
• Form: Will handwritten or notarial. Inheritance contract always notarial.
• Binding: Will revocable at any time. Inheritance contract binds all parties.
• Cost: Will inexpensive (handwritten free). Inheritance contract CHF 800–3,000 notary fees depending on canton and complexity.
• Adaptability: Will flexible. Inheritance contract can be changed only with the consent of all parties.
• Evidentiary force: Handwritten will — risk of loss or contestation. Notarised inheritance contract — highest evidentiary force.
4. Forced shares after the 2023 reform
Forced share heirs under Art. 470 CC are the descendants, the spouse and the registered partner. Since the 2023 reform, parents no longer have a forced share claim. The forced shares are now:
• Descendants: 1/2 of their statutory share (before 2023: 3/4).
• Spouse or registered partner: 1/2 of their statutory share (unchanged).
Example: A widow with two children and an estate of CHF 1 million. Statutory: widow 500,000 and children 250,000 each. Forced shares: 250,000 (widow) and 125,000 (each child) — the freely disposable share is 500,000, which the testator could leave, for example, to a foundation, a new partner or a godchild.
5. When is which instrument worthwhile?
A will is suitable for…
• Simple distributions without binding intent.
• Those who want to remain flexible (e.g. at younger age).
• Bequests of individual items or amounts of money.
• Appointment of an executor.
• Funeral arrangements.
An inheritance contract is suitable for…
• Spousal benefit with mutual binding — the surviving spouse receives the maximum.
• Patchwork families — clean treatment of children from a first marriage and a new partnership.
• Business succession — handover to one descendant with payout to siblings.
• Care services in exchange for inheritance entitlement.
• Inheritance waiver contracts (Art. 495 CC) — an heir renounces during lifetime in exchange for a settlement.
From practice: around 70 percent of estate-planning mandates can be solved with a properly drafted will. The inheritance contract makes sense when genuine binding between several parties is desired — it is the more expensive but legally more robust solution.
6. International elements — when assets or heirs are abroad
If the testator has foreign citizenship or assets abroad, the PILA (Art. 86 ff. PILA) and EU Succession Regulation No. 650/2012 come into play. Swiss inheritance law usually applies if the last domicile was in Switzerland. Anyone with Ukrainian citizenship and assets in Ukraine should consider a choice of law in favour of Swiss law (Art. 90 PILA) to facilitate international enforcement.
7. Frequent pitfalls
• Handwritten will in typed form or with only the year as date — both make it invalid.
• Pre-death gifts without awareness of addition — in case of forced share violation, they may be reclaimed under Art. 527 CC.
• Inheritance waiver promises without notarial form — unenforceable.
• Forgotten bank power of attorney beyond death — accounts are blocked until the community of heirs finds a joint approach.
• Spousal benefit beyond the forced share maximum without an inheritance contract — vulnerable to forced share claims by children.
8. What does it cost?
Handwritten will: free, only deposit with the notary or probate office CHF 50–200 (recommended). Notarial will: CHF 400–1,200. Inheritance contract: CHF 800–3,000 depending on canton, complexity and asset size. For very large estates, costs may be higher because many cantons charge by asset brackets.
Practical note
Sobiera Legal Consulting supports estate planning with international elements in Ukrainian, Russian, German, English and French — from choosing the instrument through drafting to attendance at the notary appointment. Those with assets or heirs abroad, or those structuring a patchwork family, benefit from early planning.