01Applicable law
Which law decides who gets what
- Under Switzerland rules, money, accounts and shares are inherited by the law of the country where the person lived, while real estate follows the law of the country where it physically sits.
Succession: Switzerland → Switzerland
What happens to the estate
Case complexity: low. The testator resides in Switzerland, the heir resides in Switzerland.
Testator
Citizen of Switzerland
Resident of Switzerland — the centre of life.
Heir
Resident of Switzerland
The estate stays in one jurisdiction — a simpler process.
02Forced heirship
Who the law forces you to include
- Switzerland: Forced share (réserve); reduced since 2023 — children ½ of the intestate share, the parents’ share abolished.
- A workable route: choose the applicable law in the will in advance and/or move assets into a structure (foundation, trust, holding) where shares are inherited rather than the assets themselves.
03Tax
Where tax arises
- Switzerland: Inheritance tax is cantonal; the spouse is exempt everywhere, direct descendants in most cantons (but not all — Vaud and Neuchâtel, among others, tax them).
04Recognition
How it is recognised and processed
- Standard process in Switzerland.
05What to set up
What to set up in advance
Key risk
Part of the estate is reserved by Switzerland law for close relatives — it cannot be freely reallocated by will.
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This is general guidance, not legal advice. The rules are simplified; confirm current rates and details with a lawyer.
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