Switzerland’s Federal Council has announced that the revision of Swiss inheritance law will enter into force on 1 January 2023.

This revision aims at adapting inheritance law to the evolution of society.

The amendments include reducing the statutory entitlement (“réserve légale”) of the descendants, abolishing the statutory entitlement of the parents, and thus increasing the testator’s freedom to dispose of his assets, and changes to the calculation of the estate.

Firstly, the statutory entitlement of the descendants is reduced (from three quarters to half their right of succession) and the parents�...