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A revised inheritance law has been in effect in Switzerland since January 1, 2023, and it shifts the most important parameter of estate planning: Since then, testators have been able to freely dispose of a larger portion of their assets. For banks, this is more than just a legal footnote. It is a concrete, time-sensitive opportunity to proactively address the topic of estate planning with clients before someone else does.
What has actually changed
The amendment has thus significantly reduced the statutory shares—that is, the minimum portion to which certain heirs are legally entitled. Three points are key:
- The statutory share of the descendants is reduced from three-quarters to one-half of their legal inheritance entitlement.
- The parents' statutory share is waived in its entirety.
- The statutory share of the surviving spouse or registered partner remains unchanged at one-half.
In addition, a spouse loses the right to a compulsory share if divorce proceedings are already pending at the time of death. Taken together, these changes have the following effect: the freely disposable portion of the estate—the portion that can be disposed of at will—becomes larger.
What that means in numbers
| Family Structure | Unallocated Quota Through 2022 | Available quota starting in 2023 |
|---|---|---|
| Married, with children | 3/8 (37.5%) | 1/2 (50%) |
| With children, without a spouse | 1/4 (25%) | 1/2 (50%) |
| No children, no spouse (parents as heirs) | 1/2 (50%) | up to 100%* |
*Provided there are no other heirs entitled to a compulsory share. These are typical examples; the specific share depends on the individual situation, and the inheritance calculator displays it on a case-by-case basis.
This last scenario is particularly relevant for many people: Since 2023, those without children have been able to completely bypass their parents and, for example, leave their estate to a partner, a godchild, or a nonprofit organization—something that was not possible to the same extent under the old law.
Why this is an ideal opportunity to reach out to customers
- Many existing wills and prenuptial agreements date from before the revision and do not take full advantage of the new flexibility.
- Statements such as “I’m leaving my children the statutory share” have had a different effect since 2023 because the statutory share has been reduced—a good reason to review existing documents.
- This follow-up is a natural, unobtrusive way to start a conversation: “Have you reviewed your estate plan since 2023?”
- This event is particularly valuable in places where a significant portion of the clientele is over 70 years old and where it is important to get to know the next generation of customers early on.
How to Turn the Audit into an Opportunity for Dialogue
The key is to make this abstract change tangible. That is exactly what the inheritance calculator is designed to do: With just a few details about the family situation, it shows the statutory order of succession, reserved shares, and the discretionary portion under the revised law, complete with CHF amounts and a clear visualization. This allows the customer to see in seconds what the revision means for her specific case.
- Through the self-service section on the website or via online banking as an accessible entry point that generates qualified leads.
- Live during the consultation to demonstrate the new possibilities right on the screen.
- As a campaign hook, for example, a mailing, a newsletter article, or a preparedness event related to the 2023 audit.
The 2023 revision is more than just a change in the law—it’s a timely opportunity to talk to your clients about estate planning while the topic is still relevant.
