Cohabitation and inheritance in Switzerland: what rights does your partner have?

More and more couples in Switzerland are choosing to live together without getting married. This form of cohabitation offers considerable freedom, but it also has significant legal consequences, particularly regarding inheritance.

Contrary to popular belief, a cohabiting partner does not have automatic inheritance rights under Swiss law. It doesn't matter if you have lived together for five, ten, or thirty years: in the absence of specific provisions, your partner will not inherit from your estate.

This reality is often discovered too late.

Understanding the applicable rules, however, allows you to put in place simple solutions to protect the person who shares your life.

A cohabiting partner is not a legal heir in Switzerland.

Swiss inheritance law is governed by the Swiss Civil Code.

When a person dies without a will or inheritance agreement, their estate is distributed according to the legal rules laid down by law. Articles 457 et seq. of the Civil Code.

The legal heirs include, in particular:

• descendants (children, grandchildren);
• parents and their descendants;
• grandparents and their descendants;
• the surviving spouse or registered partner.

The partner does not appear in this list.

Consequently, if you die without having made any special arrangements, your partner will receive nothing under the legal inheritance.

Example

Paul and Sophie had been living together in Lausanne for fifteen years. They were not married. Paul died without a will.

Even though Sophie had shared his daily life for many years, she is not a legal heir and receives nothing from his estate.

The heirs will be determined according to the ordinary rules of the Civil Code.

Who inherits in the absence of a will?

When the deceased leaves children, they inherit the entire estate. If there are no children, the deceased's parents or their descendants inherit.

In the absence of heirs in the first line of descent, the estate passes to the next line of descent as defined by law. In certain exceptional cases where no legal heir exists, the estate passes to the public authority.

The unmarried partner remains excluded from this inheritance system.

This situation often surprises couples who consider their relationship equivalent to marriage. However, under Swiss inheritance law, marriage and cohabitation have very different legal effects.

How to protect your partner?

The will

A will is generally the first tool for protecting a cohabiting partner. It allows them to bequeath all or part of their disposable estate to their partner.

Since the reform of inheritance law came into effect on January 1, 2023, the freedom to dispose of one's assets has been strengthened through the reduction of forced heirship. In many situations, it is now possible to bequeath a larger share of one's estate to a partner than before. However, this freedom is not absolute. Certain heirs still benefit from a legally protected forced heirship portion, notably descendants and the surviving spouse.

The will must therefore be carefully drafted to respect these limits.

The inheritance agreement

A succession agreement is another option. Unlike a will, it is a contract between several people. It generally offers greater legal security since it cannot be unilaterally modified like a will. This solution is particularly advantageous in certain complex family situations or when the parties wish to secure their commitments in the long term. The succession agreement must be executed as an authentic instrument before a notary.

Donations

In certain situations, lifetime gifts can also be a valuable tool. However, their impact on future inheritance must be carefully analyzed.

Depending on the circumstances, certain gifts may need to be taken into account when settling an estate or may be contested if they infringe upon the reserved rights of the heirs. A personalized analysis is therefore recommended before any significant transfer of assets.

The tax consequences for unmarried couples

Beyond inheritance laws, taxation is often a major issue. In Switzerland, inheritance tax falls under the jurisdiction of the cantons. Each canton applies its own rules. This diversity sometimes leads to considerable differences from one canton to another. In many cantons, the surviving spouse benefits from a total exemption. Descendants are also exempt in most cantons.

However, unmarried couples are often subject to significantly higher taxes. Depending on the canton, inheritance tax can represent a substantial burden for the beneficiary.

Geneva example

In Geneva, a partner who receives a large inheritance may be subject to particularly high inheritance taxes. This reality must be taken into account in any estate planning. It is not enough to simply pass on an inheritance. It is still necessary to ensure that the resulting tax burden remains bearable for the beneficiary.

Family housing: an often overlooked issue

Housing is often the primary asset in an estate. For unmarried couples, it also represents a major source of risk. When the deceased owned the home, a lack of planning can place the surviving partner in a difficult situation. Depending on the composition of the estate and the heirs' rights, complex discussions may arise regarding the future of the property.

It is therefore essential to anticipate this issue. Several mechanisms can be considered:

• legacy of the real estate;
• legacy of a right of habitation;
• usufruct;
• co-ownership organized in advance;
• other solutions adapted to the family situation.

Each case deserves a specific analysis.

Blended families: special attention

Blended families are particularly vulnerable to inheritance difficulties. It is common for one partner to raise their spouse's children or maintain a very close relationship with them. However, in the absence of adoption, these stepchildren generally have no legal inheritance rights.

Conversely, the deceased's biological or adopted children remain the legal heirs. This difference between emotional and legal reality often comes as a source of surprise.

A will can alleviate some of these difficulties by organizing the transfer of assets according to the wishes of the deceased, within the limits provided by law.

The most common mistakes

To think that the partner inherits automatically

This is the most common mistake. The length of the relationship does not create any automatic inheritance rights.

Postpone writing the will

Many people consider this step to be non-urgent. However, when a death occurs, it is too late to rectify the situation.

Neglecting taxation

A transfer can be legally valid while still generating a significant tax burden. Planning must take both of these aspects into account.

Forgetting to update its provisions

Marriage, birth, divorce, property purchase or significant change in assets should lead to a regular review of one's will.

Conclusion

Cohabitation offers a great deal of freedom. But this freedom comes at a price in terms of inheritance.

In the absence of specific provisions, your partner will not automatically inherit from you, even after many years of living together.

This situation can be corrected using relatively simple tools such as a will or a succession agreement.

The key is to act early enough.

At Legal Testa, we have developed tools to understand your inheritance situation and identify solutions tailored to your family situation.