Who is entitled to a compulsory share in Liechtenstein?
Children and the surviving spouse or registered partner have a compulsory share — parents, since 1 August 2024, no longer do. That is the decisive change of the reformed General Civil Code (ABGB, LR 210.0): for deaths from 1 August 2024 the new inheritance law applies. The compulsory share amounts to half of the statutory portion; it secures descendants and spouses a minimum, even if the will passes them over. The myth: 'My parents are always entitled to a compulsory share.' Wrong — since the reform the parental compulsory share is abolished. Switzerland reformed its ZGB (SR 210) similarly back in 2023; Liechtenstein's ABGB carries almost the same number (210.0) but is a separate code — and there is no inheritance tax.
📋 The rules
- Compulsory share for children and spouse: Under the reformed ABGB (LR 210.0), descendants and the surviving spouse or registered partner are entitled to a compulsory share — half of the respective statutory portion.
- No compulsory share for parents any more: For deaths from 1 August 2024 the compulsory share of ancestors (parents, grandparents) is abolished. The childless can now make their partner sole heir.
- The compulsory share is a monetary claim: The entitled person does not necessarily become a co-owner; they have a claim to the value of their compulsory share in money. This makes it easier to pass on businesses or property undivided.
- Reduction and deferral eased: The new law more readily allows the reduction of the compulsory share to half and permits a deferral, so that the estate need not be broken up.
- Disinheritance only for cause: A person entitled to a compulsory share can be excluded only for statutory grounds of disinheritance; newly added is a care legacy for close caregivers.
🔓 Exceptions
- Old cases before 1 August 2024: For inheritances before the cut-off, the old law still applies — there even parents could have a compulsory share. The date of death decides, not the date of the will.
- Inheritance and compulsory-share waiver: Whoever concludes a waiver contract during their lifetime can waive the compulsory share; this is a recognised way to shape the estate freely.
- Gifts are counted in: Larger lifetime gifts can be added back when calculating the compulsory share — they do not circumvent it just like that.
⚠️ Penalties & fines
A person passed over who is entitled to a compulsory share can sue for their portion — that blows up many an estate plan. Whoever passes over an entitled person in the will risks the compulsory-share action: the entitled person claims the monetary value of their portion, and the heirs must pay it out — in case of doubt by selling or encumbering assets. If much was given away during the lifetime, the add-back can raise the claim and hit the recipient. Less obvious: a self-written will that ignores the compulsory share or contains formal errors leads to dispute, costs and delay in settling the estate. At least: Liechtenstein knows no inheritance tax, yet paying out the compulsory share remains a real, often underestimated burden for the remaining heirs.
📎 Official sources
- LILEX — General Civil Code (ABGB, LR 210.0), inheritance law (legal register home) →
- Liechtenstein National Administration — inheritance and estate, inheritance-law reform (home) →
- Gerichtsentscheidungen Liechtenstein — case law on inheritance law (home) →
❓ Frequently asked
Are my parents entitled to a compulsory share?
No, for deaths from 1 August 2024 the compulsory share of parents and other ancestors is abolished. Childless persons can therefore make their spouse or registered partner sole heir without having to consider the parents.
How high is the children's compulsory share?
The compulsory share amounts to half of the statutory portion that the child would receive without a will. It is a claim to the monetary value, so that businesses or property need not necessarily be physically divided.
Can I disinherit a person entitled to a compulsory share?
Only if a statutory ground of disinheritance exists, for example in the case of serious offences against the testator. Otherwise the compulsory share remains, though it can be reduced to half under eased conditions.
Do I pay inheritance tax in Liechtenstein?
No, Liechtenstein abolished the inheritance and gift tax with the tax reform of 2011. The estate therefore triggers no inheritance tax, though inherited wealth then belongs to the heir's ongoing wealth tax.
Is the inheritance law the same as in Switzerland?
Similar in result, since Switzerland too abolished the parental compulsory share in 2023 and lowered the descendants' one. Liechtenstein followed in 2024, yet its ABGB is a separate law with the number 210.0, while the Swiss ZGB runs under SR 210.
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