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Glossary

Wealth Succession

Wealth succession covers the orderly transfer of assets across generations. It combines inheritance, tax and family questions and ranges from wills and inheritance contracts through lifetime gifts to structures such as foundations or trusts. In Switzerland, the inheritance law of the Civil Code, with its compulsory shares, forms the legal framework. The aim of good succession planning is to preserve wealth in the family's interest and to avoid conflicts among the heirs.

At a glance

01

Wealth succession combines inheritance law, taxes and family organisation into long-term planning.

02

Swiss inheritance law (ZGB, SR 210) sets limits on the free disposal of the estate through compulsory shares.

03

Instruments range from wills and inheritance contracts through lifetime gifts to foundations and foreign trusts.

Frequently asked questions

This includes clarifying the inheritance situation, taking compulsory shares into account, tax considerations and dialogue within the family. Depending on the situation, a will, inheritance contract, gifts or structures such as foundations may be appropriate. Early and coordinated planning helps to avoid disputes and to implement the family's wishes.
Compulsory shares secure for close relatives a legally protected minimum portion of the estate, over which the testator cannot freely dispose. They thereby limit the room for manoeuvre in succession planning. Anyone wishing to transfer wealth in a targeted way must know these limits and factor them into the planning.

Sources: Systematische Rechtssammlung (fedlex), ZGB SR 210 (Erbrecht)