{"id":98472,"date":"2021-05-19T14:44:50","date_gmt":"2021-05-19T14:44:50","guid":{"rendered":"https:\/\/swissfederalism.ch\/il-nuovo-diritto-di-successione-in-vigore-l1-gennaio-2023\/"},"modified":"2021-05-26T15:15:02","modified_gmt":"2021-05-26T15:15:02","slug":"new-inheritance-law-effective-january-1-2023","status":"publish","type":"post","link":"https:\/\/swissfederalism.ch\/en\/new-inheritance-law-effective-january-1-2023\/","title":{"rendered":"New inheritance law effective January 1, 2023"},"content":{"rendered":"

New inheritance law effective January 1, 2023<\/h1>\n

In future, Swiss heirs will be able to freely dispose of a larger part of the estate, with a reduction for children from three quarters to half<\/em><\/h3>\n

At its meeting on 19 May 2021 the Federal Council decided to bring the revised law of succession into force on 1 January 2023.
\nUnder the revised law of succession, heirs will in future be able to freely dispose of a larger part of their estate.
\nThe new law of succession is more flexible than the existing law. In future, heirs will be able to dispose freely of a larger part of their estate.<\/p>\n

\"Un
A boy and a girl on the sofa<\/figcaption><\/figure>\n

The parents’ compulsory portion has been entirely abolished<\/h4>\n

Currently, children are entitled to three quarters of the legal share of the estate as a compulsory portion. In future it will only be half. The parental compulsory portion has been entirely abolished by the revision.
\nHowever, the entitlement of spouses and registered partners remains unchanged. In future, those who wish to dispose of their inheritance in accordance with their own wishes will be limited to a lesser extent by the reserved portion.
\nHe or she will be able to dispose of the assets more freely and thus benefit a de facto partner more, for example. The Federal Council has decided to bring the revision into force on 1 January 2023.<\/p>\n

\"L'insegna
The sign of a notary’s office along a street<\/figcaption><\/figure>\n

Business succession should be further facilitated<\/h4>\n

Reducing the number of legitimate claims also makes it easier to regulate the succession of family businesses, which has a positive impact on the stability of companies and secures jobs.
\nIn order to remove further obstacles to the transfer of business ownership, the Federal Council wants to facilitate the succession of businesses with additional succession law measures.
\nIn April 2019 it submitted a separate draft for consultation and will probably present the corresponding dispatch to Parliament later this year.<\/p>\n