A situation people always discover too late Take Léa and Marc (fictitious names). They have lived together in Geneva for nine years, share a flat and have a five-year-old daughter. They never saw the point of marrying: "it's just a piece of paper". Marc earns most of the household income. One evening in November, he does not come home: a road accident. Beyond the grief, within a few weeks Léa discovers a reality nobody had explained to her. Their daughter will receive an orphan's pension. She, on the other hand, will receive no widow's pension, neither from the AHV nor from the accident insurance. Marc's pension fund owes her nothing, because he had never registered her. And without a will, the entire estate goes to their daughter. The rent, meanwhile, still falls due every month. Had Léa and Marc been married, she would have received an AHV widow's pension, a surviving spouse's pension from the pension fund, and a share of the estate entirely exempt from tax in Geneva. What the law provides, pillar by pillar On the partner's deathMarried coupleUnmarried couple AHV survivor's pensionYes, subject to conditionsNo Accident insurance (UVG) survivor's pensionYes, subject to conditionsNo Pension fund (BVG)Surviving spouse's pensionOnly if the fund's rules provide for it, and often only if the partner was registered Orphan's pension for the childrenYesYes Inheritance without a willYes, statutory shareNothing Inheritance tax in GenevaExempt50 to 55% Pillar 3aPriority beneficiaryPossible, subject to conditions AHV and accident insurance. The first pillar simply ignores cohabitation: no survivor's pension is provided for the partner, even after twenty years together. The children, however, are protected by the orphan's pension, whether or not their parents are married. Pension fund. The law allows funds to pay a benefit to a partner who lived with the insured person in an uninterrupted partnership for at least five years immediately before death, or who must support a joint child. But this is an option, not an obligation: everything depends on the fund's rules, which very often require the partner to have been registered in writing during the insured person's lifetime. Inheritance. An unmarried partner is not a legal heir. To leave them anything, you need a will or an inheritance contract. Since 2023, the children's reserved share has been reduced to half of their statutory share, which leaves more freedom to favour your partner. But in Geneva, they are taxed as a person with no family tie, at between 50 and 55% of what they receive. The 3rd pillar, one of the few tools that recognises your couple Pillar 3a follows an order of beneficiaries set by federal ordinance (BVV 3). A married spouse comes first. Immediately after, in a single group, come the descendants, the people you support substantially and the person who lived with you in an uninterrupted partnership for at least five years immediately before death, or who must support one or more joint children. Within this group, you can name your partner and set each person's share. This brings three decisive advantages: The capital falls outside the estate. Since 1 January 2023, the law states it clearly: 3a assets are paid directly to the beneficiaries, without going through the division of the estate. No 50% inheritance tax. The 3a capital is taxed as a pension benefit, separately from other income and at a reduced rate. Payment is fast. Your partner does not have to wait for the estate to be settled to access the funds, at the very moment the household loses an income. One important nuance: the value of the 3a is taken into account when calculating the children's reserved share. If they consider their reserve infringed, they can assert it. A well-balanced combination of beneficiary clause and will avoids this risk. Bank or insurance: the difference shows on the day everything changes A 3a bank account pays out on death only what has been saved. After three years of maximum contributions, your partner would receive about CHF 22,000, barely enough to cover a year's rent in Geneva. A 3a insurance policy can guarantee, from the very first day of the contract, a death benefit set in advance, for example CHF 200,000, regardless of how much has already been saved. And if you become unable to work, the insurer keeps paying your premiums: your savings and your partner's protection remain intact. For an unmarried couple, it is often the only way to build a genuine safety net straight away. Four steps to take now Name your partner in writing with your 3a bank or insurer, specifying the split you want if you have children. Without this clause, the statutory order applies. Register your partner with your pension fund using the partnership declaration provided for in its rules, and keep proof of living together: residence certificates, joint lease. Draw up a will leaving the disposable portion to your partner, taking your children's reserved share into account. Calculate the capital needed for your partner to stay in the home and cover household costs during the years the children depend on them. What if you have lived together for less than five years? Until the five-year condition is met, and if you have no joint child, your partner cannot yet join the group of 3a beneficiaries. Other solutions exist, such as death cover in the voluntary 3rd pillar (3b), which lets you name your beneficiary freely. Their tax treatment in Geneva must however be checked case by case, as some benefits may be subject to inheritance tax. This is exactly the kind of trade-off an adviser should quantify with you. Protecting the other person is also a way of loving them Nobody likes to imagine their own death. Yet a few signatures are enough to ensure that the person you share your life with does not face, on top of grief, financial hardship that the law could have spared them. If you live as a couple without being married, take twenty minutes to review your situation: you will know exactly what your partner would receive today, and what they would receive tomorrow with suitable pension planning. Review my situation with an adviser → Frequently asked questions Will my partner receive my AHV pension if I die?No. The AHV provides no survivor's pension for unmarried couples, however long they have lived together. Only your children are entitled to an orphan's pension. Can I name my unmarried partner as beneficiary of my 3a?Yes, if they lived with you in an uninterrupted partnership for at least five years immediately before death, or if they must support a joint child. You must name them in writing with your bank or insurer, specifying the shares if you have children. Is the 3a capital paid to my partner subject to inheritance tax in Geneva?No. 3a assets are not part of the estate: they are paid directly to the beneficiaries and taxed as a pension benefit at a reduced rate, not at the 50 to 55% inheritance tax that applies to unmarried partners. What if we have lived together for less than five years?Without a joint child, your partner cannot yet be a beneficiary of your 3a. Death cover in the voluntary 3rd pillar and a will can protect them in the meantime, with tax treatment to be checked case by case. This article sets out general principles of Swiss and Geneva law. Exact benefits depend on your pension fund's rules, the terms of your 3a contract and your family situation. For a will or an inheritance contract, consulting a notary is recommended. In case of any discrepancy, the French version prevails.