Testator
Russia
Supplied label only; actual residence, governing law and personal entitlement are undetermined.
Succession: Russia → Switzerland
Scenario: the testator is a citizen and resident of the first country; the heir resides in the second. No asset locations are specified, so this is not a calculation for a particular estate.
Russia: reviewed answers with sources
May a forced heir waive their share during the testator's lifetime
The reviewed answer is currently unavailable.
Who establishes the heirs' title: a notary, a court or an administrative authority
The reviewed answer is currently unavailable.
What is the general inheritance tax context in this jurisdiction?
Recorded rules are available; their applicability to this case has not been established.
Inheritance received from an individual is generally exempt from Russian personal income tax under Tax Code Article 217. The FNS separately identifies remuneration paid to heirs of authors of scientific, literary and artistic works and inventions as taxable income. From 2026, foreign-agent recipients lose the inheritance-income exemption. Notarial costs and other-structure consequences require separate review.
This is general source context. Estate assets, death date, decedent and heir status, kinship, reliefs, treaties and local rules require review; no personal tax is calculated here.
- C6 tax context ru_foreign_agent_2026 — Все ФЛ ИП ЮЛ Фильтр по категории налогоплательщиков НДФЛ ФЛ ИП ЮЛ По доходам иностранных агентов, полученным с 2026 года, НК РФ устанавливается новая система обложения НДФЛ: к их доходам (в том числе от продажи имущества) будет применяться ставка 30 %; доходы от продажи ценных бумаг, имущества (при владении более пяти лет), при получении наследства и в порядке дарения с 2026 года лишаются освобождения от обложения НДФЛ; таким лицам не будут предоставляться налоговые вычеты по НДФЛ. Также доходы иностранных агентов (если в течение хотя бы одного дня налогового периода, в котором получен соответствующий доход, есть указанный статус), полученные в виде подарка от физического лица, с 2026 года облагаются НДФЛ вне зависимости от степени родства с дарителем по ставке 30%. — addressed_visible_projection:при получении наследства — Checked: 2026-10-18
- C6 tax context ru_general — В соответствии со ст.217 НК РФ не все доходы физических лиц облагаются НДФЛ Доходы, облагаемые НДФЛ Доходы, не облагаемые НДФЛ от продажи имущества, находившегося в собственности менее трех (пяти) лет; от сдачи имущества в аренду; доходы от источников за пределами Российской Федерации; доходы в виде разного рода выигрышей; иные доходы. доходы от продажи имущества, находившегося в собственности более трех (пяти) лет; доходы, полученные в порядке наследования; доходы, полученные по договору дарения от члена семьи и (или) близкого родственника в соответствии с Семейным кодексом Российской Федерации (от супруга, родителей и детей, в том числе усыновителей и усыновленных, дедушки, бабушки и внуков, полнородных и неполнородных (имеющих общих отца или мать) братьев и сестер); иные доходы. Отчетный период Год Налоговый период Год Порядок уплаты НДФЛ в виде фиксированного авансового платежа распространен на иностранных граждан, прибывших в Российскую Федерацию в безвизовом режиме и работающих на основании патента не только у физических лиц (как было до 2015 года), но и в организациях,у индивидуальных предпринимателей или занимающихся частной практикой лиц (например, адвокатов, учредивших адвокатский кабинет). — addressed_visible_projection:доходы, полученные в порядке наследования — Checked: 2026-10-18
- C6 tax context ru_general — физические лица, получающие доходы в виде вознаграждения, выплачиваемого им как наследникам авторов произведений науки, литературы, искусства, а также авторов изобретений; — FNS general NDFL: authors’ heirs remuneration, complete list item — Checked: 2026-10-18
Switzerland: reviewed answers with sources
Does the country have forced heirship — a part of the estate that a will cannot take away from close relatives
Recorded rules are available; their applicability to this case has not been established.
Half the statutory share for descendants and the spouse or registered partner (Art. 471, since 1.1.2023); parents' reserve abolished
- Swiss Civil Code (2022 version) — for any issue, three-quarters of their statutory succession rights; 2. for each parent, one-half; — Swiss Civil Code Art. 471, 2022 text — Checked: 2026-10-07
- Swiss Civil Code — A person who is survived by issue, a spouse or a registered partner may make a disposition mortis causa of that part of his or her property which exceeds the statutory entitlement of the survivor or survivors. — Swiss Civil Code Art. 470 — Source date: 2026-01-01 — Checked: 2026-10-07
- Swiss Civil Code — The statutory entitlement is one-half of the statutory succession rights. — Swiss Civil Code Art. 471 — Source date: 2026-01-01 — Checked: 2026-10-07
Is the country a party to the 1985 Hague Convention on the law applicable to trusts and on their recognition
Recorded rules are available; their applicability to this case has not been established.
Switzerland since 1.7.2007
Valid: 2007-07-01 – —
- HCCH | Print — Switzerland 3-IV-2007 26-IV-2007 R 1-VII-2007 — 1985 Convention status table: Switzerland — Checked: 2026-10-07
Who is called first to an intestate estate
Recorded rules are available; their applicability to this case has not been established.
Descendants; spouse 1/2 with descendants, 3/4 with the parental line, everything if neither (Art. 457–462 ZGB)
- Swiss Civil Code — The nearest heirs of a deceased person are his or her issue. 2 Children inherit in equal parts. — Swiss Civil Code Art. 457 — Source date: 2026-01-01 — Checked: 2026-10-07
- Swiss Civil Code — Surviving spouses and registered partners receive: 1. one-half of the estate, where they are obliged to share with the deceased’s issue; 2. three-quarters of the estate, where they are obliged to share with heirs in the parental line; 3. the entire estate, where no heirs exist in the parental line either. — Swiss Civil Code Art. 462 — Source date: 2026-01-01 — Checked: 2026-10-07
What is the general inheritance tax context in this jurisdiction?
Recorded rules are available; their applicability to this case has not been established.
The ESTV 2025 overview describes no federal inheritance tax in Switzerland; cantonal and some municipal rules differ. It identifies an exemption for a surviving spouse or registered partner and exemptions for direct descendants in most cantons, while also recording cantonal and municipal exceptions and a special Geneva rule concerning expenditure-based taxation of the deceased. The canton, relationship, assets and applicable conditions need to be checked for the particular case.
This is general source context. Estate assets, death date, decedent and heir status, kinship, reliefs, treaties and local rules require review; no personal tax is calculated here.
- https://www.estv.admin.ch/dam/en/sd-web/i8eiHb5Gk0xl/ch-steuersystem.pdf — 9.1.6 Inheritance and gift taxes Subject to inheritance tax is the transfer of assets to the statutory and designated heirs and to legatees. Inter vivos gifts are subject to gift tax, with the definition of “gift” under civil law generally being applied. Inheritance and gift taxes are levied only by the cantons and not by the Confederation. In a few cantons, the communes are also authorised to levy inheritance and gift taxes, but most of them do not levy the taxes themselves and instead merely take a share of the cantonal tax revenue. In the canton of Zug, the tax is levied by the canton but the reve- nue goes to the communes. The communes have their own fiscal sovereignty in the canton of Graubünden. 56 Although almost all cantons levy both inheritance and gift taxes, the canton of Lucerne does not tax gifts. However, gifts made dur- ing the five years preceding the death of a decedent are included in the calculation of inheritance tax. The cantons of Schwyz and Obwalden levy neither inheritance nor gift taxes. In general, the canton of the decedent’s last place of residence is entitled to levy inheritance tax on movable assets. Inherited real estate is to be taxed in the canton where it is located. The tax on gifts of movable assets is levied by the canton where the donor is resident at the time of the gift being given. The gift tax on immovable property is levied again by the canton where the property is located. Inheritance tax is almost entirely structured as a hereditary succes- sion tax. As such, it is levied individually on the inheritance share of each heir or legatee. The canton of Solothurn levies an estate tax on the entire undi- vided estate left behind by the deceased in addition to hereditary succession tax. In general, the recipients of an inheritance or gift are liable to tax in all cantons. These are heirs and legatees in the case of inheritance tax, and donees in the case of gift tax. Inheritance and gift taxes are one-off taxes. In the case of inher- itance, it is generally calculated on the basis of the value of the assets at the time of the decedent’s death. The value of the gift at the time of asset transfer is decisive for gift tax. In principle, the market value is decisive for calculating both taxes. Deviations from this principle apply in certain cantons in particular for securities, real estate and insurance benefits. Tax exemptions, personal deductions and tax-free amounts are reg- ulated differently in the individual cantons. However, the surviving spouse or registered partner is exempt from tax in all cantons. Direct descendants are exempt from tax in most cantons, with the exception of Appenzell Innerrhoden (deduction of CHF 300,000), Vaud (tax-free amount of CHF 1 million, followed by a degressive deduction up to CHF 2 million) and Neuchâtel (deduction of CHF 50,000 for the inheritance tax). Only the communes can levy tax on the inheritance of direct descendants in the canton of Lu- cerne (tax-free limit of CHF 100,000). 57 Direct ascendants (depending on the canton only the parents, stepparents or adoptive parents) are exempt from tax in the can- tons of Uri, Nidwalden, Zug, Fribourg, Solothurn, Basel Landschaft, Appenzell Ausserrhoden, Graubünden, Aargau, Ticino, Valais and Geneva. They are taxed in all other cantons, although most of them make provision for personal deductions (tax-free amounts). In the canton of Geneva, exemption from inheritance and gift tax is not permitted if the decedent (or the donor) was subject to expenditure-based taxation according to one of the last three definitive assessment decisions before the time of death (or at the time of the gift). The tax scales for inheritance and gift taxes are structured very differently in the various cantons. However, they are identical for both taxes in most cantons and are progressive in almost all cases. The tax burden generally depends on the degree of kinship and/or the amount of the assets. The cantons of Uri, Nidwalden, Appenzell Ausserrhoden, Appenzell Innerrhoden and St. Gallen apply linear tax rates depending on the degree of kinship. The assessment of inheritance tax is mostly based on an inventory of the estate that has to be prepared upon the death of the decedent. Gift tax is assessed on the basis of a tax return, which has to be submitted by the donee in most cantons. — ESTV 2025 section9.1.6 in full; includes location, exemptions, Geneva exception and rate determinants — Checked: 2026-10-18
- https://www.estv.admin.ch/dam/en/sd-web/i8eiHb5Gk0xl/ch-steuersystem.pdf — The tax scales for inheritance and gift taxes are structured very differently in the various cantons. — Swiss Tax System 2025 section 9.1.6 — Checked: 2026-10-18
- https://www.estv.admin.ch/dam/en/sd-web/i8eiHb5Gk0xl/ch-steuersystem.pdf — Direct descendants are exempt from tax in most cantons, with the exception of Appenzell Innerrhoden (deduction of CHF 300,000), Vaud (tax-free amount of CHF 1 million, followed by a degressive deduction up to CHF 2 million) and Neuchâtel (deduction of CHF 50,000 for the inheritance tax). — Swiss Tax System 2025 section 9.1.6 — Checked: 2026-10-18
- https://www.estv.admin.ch/dam/en/sd-web/i8eiHb5Gk0xl/ch-steuersystem.pdf — However, the surviving spouse or registered partner is exempt from tax in all cantons. — Swiss Tax System 2025 section 9.1.6 — Checked: 2026-10-18
- https://www.estv.admin.ch/dam/en/sd-web/i8eiHb5Gk0xl/ch-steuersystem.pdf — Inherited real estate is to be taxed in the canton where it is located. — Swiss Tax System 2025 section 9.1.6 — Checked: 2026-10-18
Does the country levy an inheritance or estate tax
Recorded rules are available; their applicability to this case has not been established.
the Confederation levies no inheritance or gift tax; all cantons except Schwyz and Obwalden levy inheritance tax
cantonal
- estv2.admin.ch/stp/ds/d-erbschaft-schenkung-de.pdf — In der Schweiz wird die Erbschaftssteuer ausschliesslich auf kantonaler Ebene erhoben. Die Mehr- heit der Industrieländer der Organisation für wirtschaftliche Entwicklung und Zusammenarbeit (OECD) – mit Ausnahme von Österreich und Schweden zum Beispiel – kennt ebenfalls eine solche Steuer. Ihre Ausgestaltung ist jedoch von Land zu Land ziemlich verschieden. Zwar kennt der Bund keine Erbschaftssteuer, hingegen erheben mit Ausnahme der Kantone SZ und OW alle Kantone Erbschaftssteuern. — ESTV dossier section 1, legislation as of 2025 — Source date: 2024-12-01 — Checked: 2026-10-07
SZ, OW: none
where (part of the country): Obwalden; Schwyz
- estv2.admin.ch/stp/ds/d-erbschaft-schenkung-de.pdf — mit Ausnahme der Kantone SZ und OW alle Kantone Erbschaftssteuern. Nur der Kanton SO besteuert den Nachlass ohne Rücksicht auf — ESTV dossier section 1, legislation as of 2025 — Source date: 2024-12-01 — Checked: 2026-10-07
none in Schwyz and Obwalden
where (part of the country): Obwalden
- estv2.admin.ch/stp/ds/d-erbschaft-schenkung-de.pdf — mit Ausnahme der Kantone SZ und OW alle Kantone Erbschaftssteuern. Nur der Kanton SO besteuert den Nachlass ohne Rücksicht auf — ESTV dossier section 1, legislation as of 2025 — Source date: 2024-12-01 — Checked: 2026-10-07
none in Schwyz and Obwalden
where (part of the country): Schwyz
- estv2.admin.ch/stp/ds/d-erbschaft-schenkung-de.pdf — mit Ausnahme der Kantone SZ und OW alle Kantone Erbschaftssteuern. Nur der Kanton SO besteuert den Nachlass ohne Rücksicht auf — ESTV dossier section 1, legislation as of 2025 — Source date: 2024-12-01 — Checked: 2026-10-07
Is the country a party to the 1961 Hague Convention on the form of testamentary dispositions
Recorded rules are available; their applicability to this case has not been established.
party
- HCCH Convention status table and declarations — Switzerland 9-IX-1970 18-VIII-1971 R 17-X-1971 — 1961 Convention status table: Switzerland — Checked: 2026-10-07
Is a handwritten (holographic) will valid without a notary or witnesses
Recorded rules are available; their applicability to this case has not been established.
yes (art. 505 ZGB)
- Swiss Civil Code — A holographic will must be written in the testator’s own hand from start to finish, include an indication of the day, month and year on which it is drawn up, and be signed by the testator. — Swiss Civil Code Art. 505 — Source date: 2026-01-01 — Checked: 2026-10-07
← Check your own case in the interactive navigator
This is general guidance, not legal advice. The rules are simplified; confirm current rates and details with a lawyer.
Let’s discuss your situation
Or send us a message
We’ll reply to the email address you provide.
Your contacts are used to answer this request. No mailing lists.