Switzerland (CH)
Switzerland is a landlocked federal republic of 26 cantons at the heart of Europe, bordered by Germany, France, Italy, Austria, and Liechtenstein.
Estate & Inheritance in Switzerland
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Swiss inheritance law is governed by the Swiss Civil Code (ZGB/CC Articles 457–640) with significant reform effective 1 January 2023 ("Erbrechtsrevision 2023") that increased testator freedom by reducing the forced-heirship share (Pflichtteil / réserve héréditaire). Each canton levies its OWN inheritance and gift tax — some (Schwyz, Obwalden, Uri) charge zero inheritance tax; others (Geneva, Vaud, Ticino, Jura, Neuchâtel) have progressive rates up to 50% for unrelated heirs. Surviving spouses and direct descendants are exempted from inheritance tax in most cantons. Switzerland did NOT adopt the EU Succession Regulation (Brussels IV, 650/2012) but foreign residents can, by express written declaration in a Swiss will, elect the law of their nationality to govern their estate. This is particularly important for UK/US/commonwealth nationals who may prefer common-law principles over forced heirship.
Intestacy — What Happens Without a Will
Without a will, Swiss intestate succession (gesetzliche Erbfolge) applies: (1) if spouse + descendants: spouse gets 50% + children share the other 50% equally; (2) if spouse + parents (no children): spouse 75%, parents 25%; (3) only descendants: split equally among children (grandchildren inherit per stirpes if child predeceased); (4) only spouse (no family): spouse 100%. Registered partners (eingetragene Partnerschaft / partenariat enregistré) inherit like spouses. Unmarried cohabiting partners: NO automatic inheritance right — they are legally strangers to the estate and will receive nothing absent a will. Swiss nationality NOT required for any of these rights; applies to all residents and their estates located in Switzerland.
Types of Valid Will
Holographic (handwritten) will
Eigenhändiges Testament / Testament olographe / Testamento olografoA will entirely handwritten by the testator, dated, and signed. Must be 100% handwritten (not typed, not witnessed). No notary required. Legally valid throughout Switzerland.
Valid until revoked, replaced, or destroyed. Should be stored safely — typically deposited with a cantonal notary, a bank safe deposit, or the cantonal will registry (Testamentsregister).
Common and legally robust but risks: ambiguous wording, missing required elements (signature, date), lost document, overlooked forced-heirship shares. Strongly recommended to have a lawyer review even if you write it yourself.
Public (notarial) will
Öffentliches Testament / Testament public / Testamento pubblicoNotary-drafted will executed in the presence of 2 witnesses before a notary. Notary verifies testator capacity, records intentions, authenticates signatures. More robust for complex estates, business succession, cross-border assets.
Valid until revoked. Automatic filing in cantonal will registry in most cantons.
Recommended for: foreign nationals wanting to elect applicable law, estates with business interests, complex family situations, cross-border assets, substantial wealth (CHF 1M+).
Oral (emergency) will
Mündliches Testament / Testament oralOnly valid in emergency circumstances (imminent death, war, epidemic) where holographic or public wills are impossible. Made orally before 2 witnesses who then record it.
Valid only 14 days after emergency ends — superseded by a subsequent standard will.
Rarely used today; backup for true emergencies only.
Inheritance contract (Erbvertrag)
Erbvertrag / Pacte successoral / Patto successorioBilateral notarial contract binding among future heirs (e.g., spouse + adult children agreeing on estate division, or future heir waiving a forced share in exchange for a present payment). Legally different from a will — cannot be unilaterally changed.
Permanent unless all parties agree to modify/dissolve.
Crucial for family businesses, second-marriage protection, or adult children pre-agreeing on who inherits particular assets. Revision 2023 gave more flexibility in inheritance contracts.
Forced Heirship
Swiss law reserves a minimum share for descendants and surviving spouse. Since 1 January 2023: (1) children: Pflichtteil reduced to 50% of the intestate share (from previously 75%); (2) surviving spouse: Pflichtteil 50% of intestate share (unchanged); (3) parents: Pflichtteil ABOLISHED in 2023. The "free disposable portion" (frei verfügbarer Teil) is therefore typically 50–62.5% of the estate. Example: a testator with spouse + 2 children under new law can freely dispose of 62.5% of the estate (vs 37.5% before 2023). Disinheriting a forced heir is still possible in limited cases (criminal act against testator, gross family-duty breach — must be explicitly justified in the will + proven). Pflichtteil claims: heir must assert within 1 year of learning of their violation, absolute deadline 10 years.
EU Succession Regulation (Brussels IV)
Switzerland is NOT bound by the EU Succession Regulation (Brussels IV — Regulation 650/2012). However, the Federal Act on Private International Law (IPRG/LDIP Art. 90–95) allows foreign nationals resident in Switzerland to elect, by express written declaration in a Swiss will, the law of their nationality to govern their estate. This "professio juris" option is extremely valuable for: (a) UK/US/Canadian/Australian expats wanting common-law freedom-of-disposition rather than Swiss forced heirship; (b) EU nationals where Brussels IV applies to their home-country estate but not the Swiss one; (c) bi-national expats. Caution: the election applies to the entire estate globally and may conflict with mandatory rules of other jurisdictions where assets are located. Cross-border estates require expert advice.
Inheritance Tax
Inheritance and gift tax are CANTONAL — no federal inheritance tax. Rates and exemptions vary enormously across the 26 cantons. Three factors determine tax: (1) canton where deceased had last domicile (or where the Swiss real estate lies); (2) relationship of heir to deceased; (3) value of inheritance. Most cantons completely exempt surviving spouse and direct descendants (children). Distant relatives and non-relatives pay 20–50% at top brackets.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / registered partner | In almost all cantons: 100% exempt (no tax regardless of amount) | 0% |
| Direct descendants (children, grandchildren) | Most cantons: 100% exempt. Exceptions: Vaud, Neuchâtel, Appenzell-Innerrhoden, Lucerne (some minor taxation). Geneva + Ticino minor progressive rates apply over thresholds. | 0–16% |
| Parents / grandparents | Cantonal variation: allowances CHF 20,000–200,000 | 0–25% progressive |
| Siblings | Cantonal variation: allowances CHF 5,000–25,000 | 5–28% progressive |
| Nephews / nieces, aunts / uncles | Limited allowances (CHF 2,000–5,000) | 10–36% progressive |
| Unmarried cohabiting partners | Some cantons recognise registered cohabitation with allowances after 5+ years together (GE, VD, ZH) | 0–50% depending on canton |
| Non-relatives / unrelated beneficiaries | Minimal allowances (CHF 0–2,000) | 20–50% progressive — highest class |
Zero-inheritance-tax cantons: Schwyz, Obwalden (no inheritance tax at all). Lucerne + Solothurn: no tax for direct descendants and spouse; moderate for others. High-tax cantons for non-relatives: Geneva, Vaud, Neuchâtel, Ticino, Jura. Real estate in Switzerland: taxed at the canton where the property is located, regardless of deceased's residence. Foreign heirs: taxed at Swiss cantonal rate if receiving Swiss-situs assets; home-country tax also possible — double-taxation treaties with Germany, Austria, UK, USA, Denmark, Norway, Finland, Sweden, Netherlands mitigate. Gift tax: generally same rates as inheritance; lifetime gifts to children often advance-inheritance (ausgleichungspflichtig) at death.
Cross-Border & Multi-Country Estates
Switzerland's private international law (IPRG Art. 86–96): default rule — Swiss law + courts have jurisdiction for a deceased person domiciled in Switzerland, covering worldwide movable and Swiss immovable assets. Foreign immovable assets governed by their local situs law. Foreign-national domiciled in Switzerland can elect home-country law via professio juris. Deceased Swiss national domiciled abroad: heirs can elect Swiss law for the Swiss assets + designate Swiss court jurisdiction. Double tax: treaties exist to prevent double inheritance tax — Germany (1978), UK (1993), Netherlands (1951 — recently renegotiated), USA (1951), Austria (1974), + Nordic treaties. Consult a Swiss/foreign inheritance lawyer team for any cross-border estate.
Certificate of Inheritance
Erbschein / certificat d'héritier / certificato di eredità — official certificate of inheritance issued by the probate authority (Erbschaftsamt / juge de paix, typically cantonal). Required to: access deceased's bank accounts, register ownership in land registry, sell inherited real estate, terminate deceased's contracts. Cost: CHF 300–1,500 depending on canton and estate complexity. Issued 4–12 weeks after death + submission of will (if any) to authority. Heirs often refused bank access without the certificate; apply early to avoid delays.
Will Registration
Zentrales Testamentsregister Schweiz (ZTR — maintained by notaries federation) records the existence (not content) of notarised wills. Handwritten wills: NOT automatically registered; deposit yours with a cantonal notary, a bank (deposit fee CHF 20–100/year), or the commune's Erbschaftsamt to ensure it is found. Upon death, the civil-registry office queries the ZTR to locate any registered will. Failure to locate your will is one of the most common causes of wills being unexecuted — always register or deposit formally.
Living Will & Healthcare Power of Attorney
Patientenverfügung / directives anticipées / direttive del paziente — written advance directive for medical decisions if you lose capacity (e.g., refusal of life-sustaining treatment, organ donation wishes). Legally recognised under ZGB Art. 370. Must be in writing, dated, signed. Template forms: FMH (Swiss Medical Association fmh.ch), Caritas, Pro Senectute. Companion document: Vorsorgeauftrag / mandat pour cause d'inaptitude — designates who manages your finances and personal care if incapacitated. KESB (adult-protection authority) respects these if properly written. Register or give a copy to your GP + family + commune.
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Estate & Inheritance
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