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Step 3: Special Legal Case: Cohabitation - What Do I Need to Watch out For?

For cohabiting couples, the law provides no regulations analogous to matrimonial property law or inheritance law in the event of death. Making a will and studying the pension fund regulations is strongly recommended in such cases.

Special Case of Cohabitation

In the case of cohabiting couples, inheritance law does not recognize beneficiaries. If a partner dies and no will or contract of inheritance has been drawn up, the surviving partner is left empty-handed. It therefore makes sense to set out the financial circumstances of a cohabitation in a legal agreement and to plan measures for endowments such as

  • lifetime gifts
  • transfer of usufructuary rights (residential property)
  • beneficiary arrangements from Pillar 2 and Pillar 3a
  • beneficiary arrangements for life insurance policies (insured sum paid out)

at an early stage. In any case, claims to compulsory portions on the part of heirs, parents and, in certain circumstances, non-divorced spouses living separately, must be taken into account. The tax implications must also be considered. Lifetime gifts and bequests to a cohabiting partner fall into the highest tax category, since the persons are not related to one another. However, certain cantons have reduced tax rates for cohabiting partners.

Even if the form of your cohabitation is not clearly defined in law, there are still ways to have your wishes and expectations met. We will be pleased to advise you and show you the formalities to which you must attend.  

Step 4: What Are the Tax Implications to Be Taken into Consideration?  

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