To remember :
– The legatee is not an heir — he receives a specific benefit without participating in the liquidation of the estate or bearing the debts.
The freedom to dispose of one's property has limits. — a legacy cannot encroach on the reserved portion of the descendants and the surviving spouse (i.e. half of their legal share since 2023).
– Several forms are possible — a very specific sum of money, a share of the inheritance or usufruct: each formula meets different needs.
– The form of the will is crucial — a holographic will must be entirely handwritten, dated and signed, otherwise it is invalid.

What is a legacy under Swiss law?

Swiss law allows for the bequest of a person or organization to be favored by will without necessarily making them an heir. The primary legal instrument for this is the legs.

Le legs is particularly useful when one wishes to transfer a specific asset (a sum of money, an object, a building), or to allocate a fraction of the estate, while avoiding integrating the beneficiary into the inherited community.

This article introduces the concept of legs, its effects, its main forms, as well as the rules to be respected for the provision to be valid and enforceable.

1. Definition and legal basis

In Swiss law, the legs is a disposition due to death by which the testator grants to a third party (the legatee) a financial benefit taken from the estate, without conferring upon him the status of heir.

Le legs is governed in particular by the Articles 484 to 486 of the Swiss Civil Code (CC).

Essential legal effects

• The legatee does not fall within the hereditary community.
• He is not responsible for the estate's debts. beyond of what he receives (in practice, he does not assume the estate settlement).
• Le legs translates in principle into a legatee's claim against the heirs (or, if applicable, against the executor of the will).

2. Legs and the institution of heir: a fundamental difference

It is crucial to distinguish legs et heir institution.

A. The heir (art. 483 CC)

The heir (legal or appointed) succeeds to a share of the entire estate: he receives a share of the assets et bears the liability proportionally.

He participates:

B. The legatee (art. 484 CC)

• to liquidation;
• to sharing;
• and, where applicable, to the management of the undivided inheritance until the division.

The legatee receives what is attributed to him, But :

• he does not participate in the general distribution;
• He does not decide on the liquidation;
• He has a right of delivery against the heirs.

Synthetic :

• the heir receives a share of inheritance (assets and liabilities);
• the legatee receives a determined advantage, in principle without involvement in the joint ownership of the inheritance.

These mechanisms can be combined in a single will.

3. The usual forms of legs

The Civil Code does not provide an exhaustive typology, but in practice, it distinguishes, in particular:

1) Legs Private

Allocation of a specific asset or sum of money.

Examples: "I bequeath to X the sum of CHF 50,000." "I bequeath to Y my watch Z." "I bequeath to Z my apartment located at…"

2) Legs of a share (often also called “legs universally”)

Allocation of a fraction (e.g. 10%) of the estate or a fraction of the disposable portion, without targeting a specific asset.

Example: "I bequeath 10% of my net estate to A."

In this case, the beneficiary remains legatee (and not an heir), but his right relates to an abstract fraction.

3) Legs usufruct

The testator may confer a usufruct on an asset (e.g. housing, securities portfolio), according to the protection needs of a loved one, while preserving the bare ownership for the heirs.

Example: "I bequeath to my partner the usufruct of my apartment located at…"

In practice, these clauses must be particularly well-crafted (scope, charges, maintenance, insurance, taxation, duration), as they often generate tensions if they are imprecise.

4. Limitations: reserved portions and actions for reduction

The freedom to dispose of one's assets is not absolute. In the presence of forced heirs, the legs cannot begin to use the reserve.

Since January 1, 2023:

• the progeny and the surviving spouse have a reserve corresponding to half of their legal share (art. 471 CC);
• Parents no longer have reservation rights.

A legs If the amount exceeds the disposable portion, the forced heirs can take action by action in reduction (art. 522 ff CC), in order to bring the provisions back to the lawful limit.

5. How to predict a legs validly: the forms of a will

Holographic will (art. 505 CC)

To be valid, it must be:

• entirely handwritten ;
• dated (day, month, year);
• signed.

Any typed or printed element in the body of the will poses a risk of invalidating the provision in question (and, depending on the case, more broadly).

Authentic Will (art. 499 ff CC)

Drawn up before a notary, in the presence of two witnesses.
Recommended when the situation is complex (real estate, business, blended families, international dimension, usufruct clauses, etc.).

6. Legs to a relative or a public benefit organization

Le legs can target:

• a close person (friend, godson, nephew, partner, etc.);
• a foundation or association recognized as being of public benefit.

Tax rules vary from canton to canton. Public benefit organizations are often exempt from inheritance tax, while a legs taxing an unrelated person can be heavily taxed (especially in Geneva).

7. Practical implementation with Legal Testa

Legal Testa allows you to integrate one or more legs in a structured approach:

• identification of legal heirs;
• estimation of the disposable portion (according to family configuration);
• drafting of the clauses of legs (well-defined, amount, share, usufruct);
• legal validation;
• Practical instructions for writing a handwritten holographic will.

Conclusion

Le legs is a central instrument of Swiss inheritance law: it allows a specific advantage to be granted to a third party, while maintaining the inheritance structure of the heirs.

However, its wording must be precise and compatible with the rules governing inheritance. A well-formulated clause significantly reduces the risk of disputes and facilitates the administration of the estate.