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Glossary

Forced Heirship

The forced heirship share is the legally protected minimum portion of an estate that a testator cannot freely dispose of. Since the inheritance law revision of 1 January 2023, only descendants and the surviving spouse or registered partner are protected; the forced share for parents was abolished. For both remaining groups the protected share is half of the statutory entitlement (Art. 471 CC). What remains after deducting the protected shares is the freely disposable portion.

At a glance

  • Since 1 January 2023, only descendants and the surviving spouse or registered partner are protected by forced heirship.
  • The protected share is half of the statutory entitlement for both groups (Art. 471 CC); the former parental share has been removed.
  • The revision enlarged the freely disposable portion, creating more room for estate planning.

Frequently asked questions

Descendants and the surviving spouse or registered partner are each entitled to half of their statutory share (Art. 471 CC). The parental share was abolished on 1 January 2023. As a result, a larger part of the estate can be disposed of freely.
Since the revision, parents are no longer among the protected heirs. They can still inherit under statutory succession if there are no descendants, but they no longer have a protected minimum share.

Part of the topic

Life Events & Finances

Sources: Classified Compilation (fedlex), CC SR 210 · Gerichte des Kantons Zürich, Pflichtteil, DE

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.