Following the testator’s death, disputes may arise as to whether or not a legacy is to be paid out. In such cases, the legatee is faced with the question of how to enforce their claim to the legacy. For the heirs, on the other hand, the question arises as to whether, and to what extent, they can raise objections to the claimed legacy

Definition

A legacy is a distinct form of disposition upon death. It exists where the testator bestows a financial benefit on a specific person without appointing them as an heir (Art. 484.1 of the Swiss Civil Code). The benefit conferred may take the form of any asset, such as a specific item or, as is often the case, a sum of money (Art. 484.2 of the Swiss Civil Code). Distinguishing between a legacy and the appointment of an heir is not always straightforward in individual cases, but it has significant legal consequences. In cases of doubt, it is therefore advisable to seek the opinion of a specialist.

Enforcement of a Legacy

It must also be possible to enforce a legacy. Particularly in the case of legacies of money or property, it is often the case that heirs do not fulfil their obligations voluntarily.

Legatees have only limited rights to information. As a rule, they receive only a notification regarding the legacy to which they are entitled – but not the entire will. They are not, in principle, entitled to any further information. If payment or handover is not made voluntarily, the legatee must take action themselves. A distinction must be made here between claims for money and claims for specific items: in the case of a claim for specific items, enforcement is usually achieved through a legacy action. In the case of a monetary bequest, debt recovery proceedings may also be initiated.

Ways in Which Heirs May Challenge a Bequest

Heirs may challenge a claim to a bequest in various ways. Firstly, they may seek to have the will declared invalid by bringing an action for annulment, for example on the grounds of lack of mental capacity, deception or duress, formal defects or impermissible content. In particularly serious cases, the will may even be void, meaning that it has no legal effect from the outset.

Secondly, heirs entitled to a compulsory share may bring an action for reduction to demand that a legacy be reduced if their compulsory share is infringed. In this case, the claim is reduced accordingly.

It is important to note that an action for annulment or reduction must be brought before the court within one year of becoming aware of the will and the grounds for its invalidity; otherwise, these rights are forfeited. To this end, an application for conciliation must be submitted to the competent authority. In any event, the right to bring an action for annulment or reduction lapses ten years after the date on which the will was opened.

Furthermore, the heirs may raise the objection that the legatee cannot derive any claim from the testator’s will on the grounds of unworthiness to inherit – for example, if the legatee influenced the testator through deception or threats to draw up or amend the will (see Art. 540.1 of the Swiss Civil Code).

Finally, a bequest is generally void if the bequeathed item no longer exists at the time of the testator’s death, for example because it has already been sold. In such a case, the bequest is generally deemed to have been revoked, and the heirs are not obliged to provide a replacement (Art. 484.3 of the Swiss Civil Code).

Conclusion

Enforcing a bequest is often more challenging than it first appears. Beneficiaries must actively pursue their claims, whilst heirs have various options for contesting them. To avoid disputes, it is crucial to set out clear and carefully considered provisions in the will.

Should you have any questions regarding inheritance law or require assistance in drafting a will, the attorneya-at-law and notaries at Pilatushof AG will be happy to assist you.

We are delighted to invite you to the next 10th edition of the FLINN CUP, taking place during the first weekend of September in Ostend (4-5 September 2026).

The FLINN CUP is a friendly and inclusive sailing event, open to all - whether you are an experienced sailor or simply looking to enjoy a unique weekend with colleagues, clients or friends.

What’s New This Year?

We are pleased to introduce a mediation seminar on Friday afternoon, organized by MAD | Make A Deal® and hosted by the Port of Ostend followed by a dinner at the Royal North Sea Yacht Club - offering a great opportunity to exchange, learn and connect in a relaxed setting.

Weekend Program:

⚬ Friday 4 September: Mediation Seminar + Dinner at the Club;

⚬ Saturday 5 September: Yacht Regatta or Guided “The Crystal Ship” Walking Tour for non-sailors, plus

⚬ Saturday & Sunday 5-6 September: Catamaran Competition.

Why Join?

⚬ A unique mix of networking, team-building and sailing;

⚬ Open participation with your teams, clients and personal contacts and

⚬ No sailing experience required (experienced skippers provided).

Participation Package Includes:

✦ Mediation seminar on Friday;

✦ Experienced skipper for each team;

✦ Insurance via Ostend Sailing vzw;

✦ Membership of Ostend Sailing (incl. 10% discount on beverages in 2026);

✦ Lunch on board;

✦ Aperitif & BBQ after the regatta;

✦ 2 drinks per person (wine, beer or soft drinks) and

✦ Visibility for your company (website, social media, rankings, media content).

The full program is available here: https://flinn.law/wp-content/uploads/2026/06/FOLDER-FLINN-CUP-10th-EDITION-2026-RNS.pdf

The registration form is available here: https://flinn.law/wp-content/uploads/2026/06/REGISTRATION-FORM-FLINN-CUP-10th-EDITION.xlsx

➤ If you have any questions, please contact ludovic.foret@flinn.law

Registration Deadline: 15 July 2026

We look forward to welcoming you to what promises to be a memorable weekend — both on and off the water.

On 26 May 2026, France enacted a new law aimed at simplifying economic life and improving the business environment.

This reform introduces a broad set of measures designed to reduce administrative burdens, facilitate commercial transactions and accelerate economic projects[1].

For both domestic and foreign investors, the key question is not only what has changed, but how these changes affect business operations in practice.

A Structural Reform With Broad Scope

The law is particularly wide-ranging, covering multiple aspects of business activity - from administrative procedures to dispute resolution and industrial development.

It is structured around several key pillars, including:

. simplification of administrative procedures;

. improved access to public procurement;

. facilitation of dispute resolution;

. support for industrial and infrastructure projects.

Its overarching objective is to make the French legal and economic environment more flexible, predictable and efficient.

Key Measures Impacting Businesses

1. Reduced Administrative Burdens

The law introduces a range of measures aimed at simplifying daily business operations, including the removal or streamlining of certain administrative requirements.

The intention is clear: allow companies to focus on their core activity rather than compliance - heavy formalities.

2. Easier Access to Public Procurement

Access to public contracts is expanded through:

. simplification of procedures;

. progressive centralisation of public procurement on a single digital platform.

This development creates new opportunities, particularly for SMEs and foreign companies seeking to enter the French market.

3. Strengthened Mediation With Public Authorities

One of the most significant developments is the generalisation of mediation in disputes involving administrative authorities.

The law provides that:

. mediation may interrupt appeal deadlines;

. limitation periods are suspended during mediation.

This represents a shift towards amicable dispute resolution, reducing reliance on formal litigation.

4. Simplification of Business Transfers

The reform simplifies certain aspects of company sales and transfers, notably by reducing information obligations vis-à-vis employees in some cases.

This may facilitate transaction timelines and reduce legal complexity in M&A operations.

5. Acceleration of Industrial and Infrastructure Projects

The law introduces measures to support major economic projects, including industrial facilities and data centres.

(https://justice.pappers.fr/loi/JORFTEXT000054131304)

By easing regulatory constraints, France aims to attract investment and accelerate strategic projects.

Practical Implications for Companies

While the law is framed as a simplification reform, it also reshapes how businesses interact with public authorities and manage risk.

A More Flexible but Still Structured Environment

Simplification does not eliminate legal risks.

Companies must adapt their compliance strategies, particularly in areas where formal requirements have been reduced or modified.

A Shift Towards Negotiation and Mediation

The development of mediation mechanisms is likely to:

. encourage early settlement of disputes;

. reduce procedural costs;

. change litigation strategies.

For companies, this creates opportunities to resolve disputes more efficiently - but also requires anticipating negotiation dynamics.

New Opportunities for Market Entry

The easing of access to public procurement and the acceleration of large-scale projects create:

. new business opportunities;

. increased competition for contracts.

Foreign investors may particularly benefit from a more accessible framework.

To conclude, the 2026 Business Simplification Law marks a significant evolution of the French legal framework.

By combining administrative simplification, enhanced access to markets and a stronger focus on mediation, the reform seeks to modernise the way companies operate in France.

However, beyond simplification, the law introduces new strategic considerations - particularly in dispute resolution and regulatory compliance - that businesses must carefully navigate.

How We Can Assist?

DÉFIS AVOCATS supports French and international clients with:

. navigating regulatory changes in France;

. structuring transactions and projects;

. managing disputes and mediation processes;

. developing practical, risk-based legal strategies.

[1] https://www.legifrance.gouv.fr/eli/loi/2026/5/26/2026-403/jo/texte