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Glossary

Community of Heirs

A community of heirs arises by operation of law as soon as several people inherit jointly. Until the estate is divided, all co-heirs are joint owners of every asset in the estate; decisions such as selling a property can only be made together, unless a contract provides otherwise (Art. 602 of the Swiss Civil Code).

At a glance

  • Joint ownership of every estate asset until division; decisions require the consent of all heirs (Art. 602 para. 2 of the Swiss Civil Code).
  • Each co-heir can generally demand the division of the estate at any time (Art. 604 para. 1 of the Swiss Civil Code).
  • If the heirs cannot agree on valuation or division, the court decides on an action brought by one heir.
  • The community of heirs itself is not taxed; each heir declares their proportional share of the estate's income and assets.

Frequently asked questions

No. As long as the community of heirs exists, all co-heirs are joint owners, and decisions such as a sale require the consent of all heirs (Art. 602 para. 2 of the Swiss Civil Code).
Each co-heir can demand division (Art. 604 para. 1 of the Swiss Civil Code). If the heirs agree on valuation and division, they conclude a division agreement; if they disagree, the court decides on an action for partition.

Part of the topic

Life Events & Finances

Sources: Systematische Rechtssammlung (fedlex), ZGB SR 210

This entry is for general information purposes only and does not constitute investment, legal or tax advice. It is a simplified summary of the legal position and tax treatment.