Cohabitation and inheritance: what to plan for

More and more couples live together steadily without marrying or registering a partnership. It works while both are alive; then comes the cold shower. Under Swiss law the de facto partner (cohabitant) is not a legal heir: if one of the two dies without having arranged anything, the surviving partner receives nothing by law, however long the relationship lasted. Everything goes to the deceased’s relatives. Those who cohabit and do not plan are, in effect, disinheriting the person with whom they share their life. Here is what to plan for.

The starting point: no automatic right

Swiss statutory succession recognises descendants, spouse, registered partner and relatives. The unmarried partner does not appear in this list. Concretely:

Without a will, the surviving partner inherits no portion.
The estate goes to the deceased’s children, parents, siblings or more distant relatives.
The partner does not even have an automatic right of residence in the shared home: if the property belonged to the deceased and passes to the heirs, the survivor may have to leave it.

This is the case where the absence of planning produces the sharpest and most unjust harm.

The basic tool: the will

The first step is the will. With it you can allocate to your partner the entire portion of the estate you are free to dispose of — the so-called disposable portion.

How much you can leave them depends on the presence of forced heirs (those entitled to a statutory reserve):

With descendants, part of the estate is reserved to them by law; the rest is disposable. The reform of succession law in force since 1 January 2023 reduced the forced share of descendants, expanding the portion that can be freely allocated — including to the partner.
The reform abolished the forced share of parents: without children, the disposable portion is larger.
In the absence of forced heirs, you can dispose of the entire estate in favour of your partner.

The will must be drawn up in the correct form (holographic, entirely handwritten, dated and signed, or public) to be valid.

The inheritance contract: more force, more stability

Where the will is a unilateral and revocable act, the inheritance contract binds the parties and offers greater certainty. It is useful, for example, when the forced heirs agree to waive all or part of their share in favour of the partner, or when the two partners want to arrange their succession mutually with a stable commitment. It requires a public deed and the consent of the parties involved.

Inheritance tax: the hidden trap

Even once “who inherits” is resolved, “how much it costs” remains. And this is where cohabiting partners pay the steepest bill. Inheritance tax is cantonal, and the rates depend on the degree of kinship:

Spouse and descendants are exempt or nearly so in almost all cantons.
The partner is treated as a stranger for tax purposes in many cantons, with the highest rates of all.
Some cantons provide relief for cohabitants who can prove a minimum duration of cohabitation (often five years): the rule varies from canton to canton and must be checked case by case.

The result: without planning, what you leave to your partner can be heavily eroded by tax precisely because they are not a relative.

Pension planning: an often decisive channel

Outside inheritance in the strict sense, pension provision offers important tools for the partner:

Many occupational pension (BVG, 2nd pillar) institutions provide benefits for the cohabiting partner, on conditions set by the regulations (duration of cohabitation, designation communicated to the fund).
Life insurance and pillar 3a allow you to designate the partner as beneficiary, so that the capital passes outside the estate.

These designations must be activated and communicated to the institutions: they are not automatic. It is often the most effective channel to protect the partner in practice.

The checklist for a de facto couple

A will allocating the disposable portion to the partner.
Consideration of an inheritance contract with any waivers by the forced heirs.
Check the inheritance tax in the canton of domicile and any relief for cohabitants.
Beneficiary designation in the 2nd/3rd pillar pension and in life policies.
Consider a right of residence or solutions for the shared home.
Update everything in the event of children, a property purchase or a move to another canton.

In short

The partner is not a legal heir: without provisions, they receive nothing.
The will allocates the disposable portion, which is larger after the 2023 reform.
The inheritance contract gives greater stability and allows waivers by the heirs.
For tax purposes the partner is often treated as a stranger: watch the cantonal rates.
Pension provision and life policies allow you to protect them outside the estate.

How we help you

We help de facto couples protect each other: will or inheritance contract, analysis of cantonal tax, pension designations and solutions for the shared home. So that a life together does not turn, in the end, into a legal void. Let’s talk about your situation.