Frequently asked questions about optimising succession planning in Switzerland

Depending on the family's circumstances, this protection can be achieved through:

• a marriage contract providing for the full allocation of marital property to the surviving spouse;
• a will making use of the disposable portion of the estate;
• a usufruct over the children's share of the estate;
• an inheritance agreement where the heirs consent to such arrangements.

A personalised analysis is essential to determine the combination of tools best suited to the family's objectives.

It therefore does not form part of the marital property and remains legally distinct from the couple’s jointly accumulated assets, unless specific provisions have been made in a marriage contract or the origin of the funds can no longer be clearly traced.

However, before the estate can be settled, the matrimonial property regime must first be liquidated.

In many situations, a marriage contract is therefore the first and most effective tool for strengthening the surviving spouse's financial protection.

The two instruments are generally complementary.​‌

Although these two instruments serve different purposes, they are often used together as part of a comprehensive wealth planning strategy.

It may be especially appropriate when:

• the children are adults;
• they support the objective of protecting the surviving spouse;
• several significant lifetime gifts are being considered;
• the family wishes to reduce the risk of future disputes.

By formalising these arrangements in advance, an inheritance agreement can provide greater legal certainty and help preserve family harmony over the long term.

For example:

• the purchase of a home;
• the creation of a business;
• the financing of higher education.

Depending on the parents' wishes, the gift may be treated as an advancement on inheritance and taken into account when the estate is eventually settled, thereby helping to preserve fairness between the heirs.

When parents wish to maintain strict long-term economic fairness between their children, it is generally advisable to clearly document how the gift should be taken into account in the future settlement of the estate.​‌ 

• A lifetime gift allows wealth to be transferred immediately and permanently.

• A family loan provides greater flexibility, as it can be repaid, extended, or, in certain circumstances, converted into a gift at a later stage.

The most appropriate solution depends primarily on the family's wealth planning objectives and broader family considerations.

Maintaining accurate documentation helps to:

• facilitate the future settlement of the estate;
• avoid discrepancies in recollections;
• ensure complete transparency among the heirs;
• reduce the risk of misunderstandings or future disputes.

Depending on the family's objectives, parents may decide to:

• use the nominal value of the gift;
• apply indexation;
• or adopt another equalisation method.

The key consideration is that the rules are clearly defined, understood, and accepted by all family members.

A community property regime can provide significant protection for the surviving spouse, but it also fundamentally changes the couple’s wealth structure.

Its civil law, succession planning, and, in some cases, tax implications should therefore be carefully assessed before any decision is made.​‌

Examples of events that may justify a review include:

• receiving an inheritance;
• the sale of a business;
• a child's marriage;
• the birth of grandchildren;
• a significant change in tax or succession legislation.

Regular reviews help ensure that the strategy remains relevant, effective, and adapted to the family's evolving circumstances.

However, a clear, well-documented, and well-communicated strategy can significantly reduce the risk of misunderstandings and make the settlement of the estate much smoother.

Examples include:

• receiving a substantial inheritance;
• purchasing or selling real estate;
• retirement;
• planning a significant lifetime gift;
• a blended family situation;
• the creation or sale of a business.

The earlier succession and wealth planning discussions begin, the wider the range of options available and the greater the flexibility to implement an effective long-term strategy.