Legal term

Gift

A gratuitous transfer from one's own assets. A gift from hand to hand is valid without formalities, a promise to make a gift requires written form, and public notarisation in the case of real estate.

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Legal basis

Art. 239 to 252 Swiss Code of Obligations (CO), Art. 527 and 626 Swiss Civil Code (ZGB)

Last updated

10 October 2026 · Law of obligations and inheritance law

Anyone who hands something over directly makes a gift without formalities. Anyone who promises a gift needs written form, and public notarisation in the case of real estate. A gift can be revoked under certain conditions, for example if the recipient commits a serious criminal offence against the donor.

Larger gifts often continue to have an effect on succession. Gifts to descendants may have to be brought into account, and gifts can be abated if they infringe compulsory portions. Gift tax is governed by the cantons: in the Canton of Zurich, gifts to spouses, registered partners and descendants are tax-free.

In practice

Record larger gifts in writing and state clearly whether they are to be taken into account on succession.

Frequently asked questions

Does a gift have to be in writing?

A direct handover is valid without formalities. A promise to make a gift requires written form, and the gift of real estate requires public notarisation.