• Recognizes the relationship.
  

• Does not recognize the relationship.
• The couple must therefore make their own arrangements in terms of mutual rights.
  

Pillar 1 (social security)

• Social security income from each spouse/partner is added together and half is paid into each person's account.
• The sum of the spouses’/partners’ pensions is capped at 150% of the maximum pension.

Pillar 2 (occupational pension)

• If the marriage/partnership ends, the occupational pension funds are divided equally regardless of the type of marital property agreement.
• In the event of divorce, retirement, or death, the spouse/partner with the lower pension will see an increase.
  

Pillar 1 (social security)

• Social security accounts are kept separate.
• Each partner will receive up to 100% of the maximum pension.

Pillar 2 (occupational pension)

• In the event of death, the surviving partner receives none of the widow(er)'s pension benefits from the occupational pension fund unless the pension fund regulations specifically authorize it.
  

• One joint tax return.
• The family quotient rises from 1.0 to 1.8 (which implies a tax discount), yet the tax burden on the combined income rises owing to the progressive nature of Swiss tax rates.
• No gift or inheritance tax between spouses/partners.

• Two tax returns.
• The family quotient is 1.0 for each person (no discount), and incomes are not combined for tax purposes so progressive tax rates are not an issue.
• High inheritance tax.
  

• Property division set forth by law..

• No sharing of property, so a personal inventory is needed.
• Clarifying inheritance rights in a notarized contract is a possibility.
  

• Specific property-division rules to benefit the surviving spouse can be set up with help of a notary.
  

• The partner is not a legal heir, so it is important to draw up a will to include that person.