Why and how to leave a legacy to Handicap International?

Passing on part of one's assets to a public benefit organization is a considered choice, which must be strictly within the framework of Swiss inheritance law.

This article sets out, in a structured manner, the legal mechanisms allowing Handicap International Switzerland to be favored by will, the limits imposed by the reserved portion of the estate, as well as the valid forms of dispositions in contemplation of death.

Presentation of Handicap International Switzerland

Handicap International Switzerland is an independent humanitarian organization founded in 1982, recognized as a public benefit organization in Switzerland.

It operates in nearly 60 countries, particularly in the following areas:

physical and functional rehabilitation;
combating anti-personnel mines and explosive remnants of war;
inclusion of people with disabilities;
emergency aid and risk reduction;
social and economic reintegration.

The organization was a co-recipient of the Nobel Peace Prize in 1997 (as part of the International Campaign to Ban Anti-Personnel Mines).

The legal mechanisms available under Swiss law

Swiss law distinguishes two main instruments for promoting an organization:

A. The legacy (art. 484 CC)

A legacy is a provision by which the testator allocates to a beneficiary:

a specific asset (building, securities, object);
a sum of money;
or a specific value.

The legatee:

is not a member of the hereditary community;
does not pay inheritance debts beyond the value received;
has a claim against the heirs.

This is the most frequently used mechanism for public utility organizations.

B. The institution of heir (art. 483 CC)

The testator may appoint Handicap International Suisse as heir for all or part of the estate (in principle within the limit of the disposable portion).

The designated heir:

participates in the sharing;
is proportionally liable for inheritance debts;
possesses the rights of a legal heir, unless restricted by a will.

This mechanism is suitable when the testator wishes to integrate the organization into the overall inheritance process.

Reserved portion and disposable portion

📚 Source: Article 470 of the Swiss Civil Code

Any transfer to an organization must respect the rules of inheritance.

Since January 1, 2023:

The descendants have a reserve corresponding to half of their legal share.
The surviving spouse has a reserve corresponding to half of his legal share.
Parents no longer have a reservation.

The disposable portion corresponds to the share that can be freely transferred.

Encrypted example

Net worth: CHF 600,000.–
Survivors: spouse + two children.

Legal devolution:

Spouse: 1/2
Children: 1/2 (in equal shares)

Reservations:

Spouse: 1/4
Children: 1/4 each

Total reserves: CHF 300,000.–
Available amount: CHF 300,000.–

It is on this portion that a bequest or an institution of heir in favor of Handicap International Switzerland can be registered.

In the event of an overpayment, the forced heirs may exercise a action in reduction (art. 522 ff CC).

📚 Source: Article 471 of the Swiss Civil Code (SCC)

The different forms of provisions in favor of Handicap International

1️⃣ Institution of Heir

"I establish Handicap International Switzerland, a recognized public utility organization based in Geneva, as heir to the extent of my disposable portion.

2️⃣ Universal legacy

Allocation of an abstract fraction (e.g. 1/4 of the available portion).

3️⃣ Specific legacy

“I bequeath the sum of CHF 50,000 to Handicap International Switzerland.”

4️⃣ Bequest with appropriation

It is possible to specify an area of intervention (e.g. rehabilitation or demining).
However, it is recommended to formulate the allocation in a sufficiently broad manner to avoid any impossibility of execution if the specific project no longer exists at the time of death.

Valid forms of will in Switzerland

Holographic will (art. 505 CC)

Cumulative conditions:

entirely handwritten;
dated (day, month, year);
sign.

No typed passages are permitted.

Authentic Will (art. 499 ff CC)

established before a notary;
in the presence of two witnesses.

Recommended for complex situations (international assets, business, large joint ownerships).

Taxation of bequests to Handicap International

Handicap International is recognized as a public benefit organization in Switzerland. As such, bequests made to it benefit from a total exemption from inheritance tax in the vast majority of cantons.

In Geneva, Vaud, Neuchâtel, Fribourg, Valais: no inheritance tax is levied on a bequest to Handicap International.
Conversely, a bequest to an unrelated person may result in high taxation in some cantons.

Make a bequest At Handicap International, it is therefore not only a humanitarian gesture, but also a tax-efficient decision for your estate.

Should we inform relatives or the organization?

There is no legal obligation.

However, inform:

reduces the risk of dispute;
facilitates the execution of a will;
allows for advance coordination if a specific assignment is planned.

Practical integration into estate planning

A provision in favor of an organization should ideally be part of a comprehensive asset analysis:

exact determination of reserves;
updated valuation of real estate;
analysis of estate liquidity;
coordination with a possible executor of the will.

Legal Testa allows these elements to be integrated into a structured process compliant with Swiss law:

calculation of reserves and the disposable portion;
generation of a legally compliant will;
validation by a Swiss legal professional;
registration in the Swiss Register of Wills.

How to write your will with Legal Testa?

Legal Testa is the leading platform for creating your will online, in full compliance with Swiss law. In just a few simple steps, you can name Handicap International as a legatee or designated heir.

Step 1 — Create your account

Go to legal-testa.ch and create your secure personal space. The platform is available in French, German, and English. Link to create your account.

Step 2 — Fill in your information

Provide your marital status, family situation, and legal heirs. Legal Testa automatically calculates your reserved portion and disposable portion.

Step 3 — Add your legacy to Handicap International

In the section dedicated to provisions, select Handicap International from our partner NGOs and specify the nature of your bequest: amount, specific asset or share of the available portion.

Step 4 — Validation of your will

Legal Testa generates your will in accordance with Swiss law. Once finalized on the website, it is then validated by a legal professional. All you have to do then is copy it by hand, date it, and sign it.

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Conclusion

Making a bequest or appointing Handicap International Switzerland as heir constitutes a legal act that must be structured precisely.

Swiss inheritance law offers genuine freedom, but this freedom is limited by the rules governing reserved portions. Rigorous drafting allows for:

to avoid any further reduction;
to ensure the faithful execution of the testator's wishes;
to integrate the transfer into a coherent estate plan.

Transferring assets to a public benefit organization is not a symbolic gesture: it is a patrimonial disposition that deserves the same legal requirements as any other estate planning.

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