For my partner to inherit

For my partner to inherit

"I've been living with my girlfriend for nearly ten years, but she's always refused to marry me. I'm approaching sixty, I don't have any children and I'm wondering how I can make sure that the day something happens to me she won't end up penniless?"

The cohabitee is not one of the heirs provided for by law and, as such, will not automatically share in the estate of his life partner. On the contrary, if the deceased has made no provision for death, the entire estate will devolve to the legal heirs and, if there are no heirs, to the Canton.

To prevent such an outcome, one of the two cohabiting partners may dispose of a portion of his or her estate in favour of the other, known as the "available share", i.e. the portion that is not guaranteed by law to the heirs known as "reservataires" (i.e. descendants, spouse or even parents).

There are a number of legal instruments available to those wishing to plan their inheritance. In particular, the person making the will can name his or her cohabiting partner as heir, indicating what share of the estate is to be allocated to him or her. The partner will then become an heir in the same way as the legal heirs and will be able to participate in the distribution of the assets forming the estate.

It is also possible to make a bequest to the surviving partner. In this case, the legal heirs will be obliged to pay a defined portion of the estate (the legacy) to the surviving cohabitee.

The law also makes it possible not to transfer full ownership of part of the estate, but only the usufruct, i.e. to transfer the right to enjoy a particular asset. In this way, the descendants of the deceased could, for example, become the owners of their father's house, who would transfer the use and enjoyment of it to his concubine.

In view of the possibility that cohabitants may separate, it is advisable and even judicious for the will to contain a so-called resolutory condition stipulating that the legacy or the institution of heirship will lapse if the cohabitation ceases.

Finally, it should be noted that in the field of occupational pension provision, the policyholder may, under certain conditions, provide for part of the capital or a pension to be paid to the surviving partner.

Therefore, in order to preserve your partner's financial situation after your death, you can draw up a deed of inheritance in which you bequeath part of your property to her or appoint her as heir to your estate. However, you are obliged to respect the share of any reserved heirs, which can be up to three quarters of the estate if there are children. You should also be aware that inheritance tax on the sums received by the cohabitee is around half of the amount inherited.