How to leave a legacy to your partner

How to leave a legacy to your partner

"How do I leave a legacy to my partner?

Carlos, Geneva

You are in a relationship known as a cohabitation, which is not the same as marriage for inheritance purposes.

By law, the legal heirs are the surviving spouse or the registered partner within the meaning of the Registered Partnership Act (LPart) and the descendants; if there are no descendants, the parents or grandparents will inherit the estate. Since the LPart came into force on 1 January 2007, the registered partner has been a legal heir in the same capacity as the surviving spouse, but this type of relationship is reserved for homosexual partners.

In principle, the entire estate will go to these legal heirs. However, if the deceased wishes to give part of his inheritance to another person, he may do so, but only for a share known as the "available portion". In fact, the legal heirs are always entitled to a minimum share of the estate known as the "reserve"; this hereditary reserve was established by the legislator for the sake of fairness and to protect family relationships.

Therefore, if you wish to leave something to your partner, you will need to draw up a will in your own handwriting indicating what you wish to give her, while respecting the reserved portion of your legal heirs.

It should be noted that since 1 January 2005, pension fund regulations may provide for a portion of the capital or a survivor's pension to be paid to a cohabiting partner where there has been uninterrupted cohabitation for at least 5 years immediately prior to death. However, unlike divorced couples, cohabitees who separate are not entitled to share the assets accumulated during their life together.

Finally, in terms of AVS, income splitting is not possible between cohabiting partners and the AVS survivor's pension is paid only to the surviving spouse, not to the cohabiting partner.