Inheritance: forced heirship, wills and statutory heirs

Without a disposition on death, the statutory heirs are named by articles 457 onwards of the Civil Code. Descendants come first. The surviving spouse shares with them under article 462. Since 1 January 2023, the reserved portion of the descendants and that of the spouse or registered partner are each half of their statutory share (art. 471). Parents no longer have a reserved portion. A holographic will is written out in full by hand, dated and signed (art. 505). An inheritance agreement requires authentic form (art. 512). The Confederation does not levy inheritance tax: the rate, if there is one, is that of the canton of the last domicile, and often another canton for immovable property situated there. No rate is stated here. ch.ch sets out who inherits. The text is on Fedlex.