Swiss inheritance law

Swiss inheritance law is a highly structured legal framework rooted in the civil law tradition, emphasizing predictability and family protection. Unlike common law systems that prioritize testamentary freedom, the Swiss system is built on the principle of “forced heirship.” This provides strong, legally protected shares for close family members. Therefore, understanding these mandatory rules is the essential first step for any effective estate planning involving Swiss assets, residency, or citizenship.

Swiss Inheritance Law: A Complete Guide

Your definitive guide to understanding forced heirship, wills, and the estate administration process for Swiss nationals and foreigners under Swiss law.

At Alzayat Law Firm – Egypt’s First International Inheritance Law Firm, our expertise in international private law makes us uniquely qualified to advise on these matters, especially in a cross-border context. We guide international families and high-net-worth individuals through the complexities of global estates. Consequently, our mission is to create cohesive, compliant, and secure plans that harmonize different legal systems. Contact us today for a confidential consultation.

The Core Principle of Swiss Inheritance Law: Forced Heirship Rules

The foundation of Swiss inheritance law is the concept of forced heirship (`Pflichtteilsrecht`). This means that certain legal heirs are entitled to a “compulsory portion” (`Pflichtteil`) of the estate, which cannot be taken away from them in a will. This principle ensures that the closest relatives receive a predetermined share of the deceased’s assets.

Protected Heirs and Their Compulsory Portions (Post-2023 Law)

As of January 1, 2023, a significant change in Swiss law came into effect, altering the compulsory portions and increasing a testator’s freedom. The protected heirs are now:

• The Surviving Spouse or Registered Partner: Their compulsory portion is **one-half (1/2)** of their statutory intestate share.
• Descendants (Children, Grandchildren): Their compulsory portion is **one-half (1/2)** of their statutory intestate share.

Crucially, the 2023 legal reform **eliminated the compulsory portion for parents**. This means a testator without a spouse or children now has complete freedom to dispose of their entire estate as they wish in a will. This change, detailed by the official Swiss Civil Code, marks a significant shift towards greater testamentary freedom.

The “Disposable Portion”

The part of the estate that is not reserved for protected heirs is known as the “disposable portion” (`freie Quote`). The testator has complete freedom to leave this portion to any person or entity they choose, such as a friend, a charity, or to give an additional share to a protected heir.

Estate Planning Tools and Wills under Swiss inheritance law

Effective estate planning under Swiss law utilizes two primary instruments:

1. The Will (`Testament`): This is a unilateral document where the testator outlines their wishes. There are three main types:
   • • Holographic Will: Must be written entirely by hand, dated, and signed by the testator.

   – Public Will: Drafted by a public notary in the presence of two witnesses. This is the most legally secure form.

2. Oral Will: Only permissible in extraordinary circumstances (e.g., imminent death) where other forms are impossible. It must be declared to two witnesses who then document it.
3. The Inheritance Agreement (`Erbvertrag`): This is a unique and powerful tool in Swiss law. It is a binding contract made between the testator and one or more heirs. It can be used to settle inheritance claims in advance, for an heir to waive their inheritance rights (often in exchange for a lifetime gift), or to definitively name an heir. It must be executed as a public deed before a notary.

The Inheritance Process for Foreigners and Expatriates

Swiss law has specific rules for international cases, making expert advice from a firm versed in private international law essential. These rules determine which country’s laws apply to the estate of a non-Swiss national.

• The “Last Domicile” Principle: As a general rule, the entire estate of a person last domiciled in Switzerland is subject to Swiss law. This is a common principle in civil law jurisdictions, often discussed by bodies like the Hague Conference on Private International Law.
• The Right to Choose National Law (`Professio Juris`): A foreign national living in Switzerland can, through a will, explicitly choose for their estate to be governed by the law of their country of nationality. This is a critical option for citizens of common law countries who wish to avoid forced heirship rules.
• Inheritance Tax in Switzerland: A key feature is that there is **no federal inheritance tax**. Instead, taxes are levied at the **cantonal (state) level**, and rates vary significantly. In most cantons, direct descendants and spouses are exempt, a detail confirmed by the Swiss Federal Tax Administration.

Inheritance Tax in Switzerland according To the Swiss inheritance law

A key feature of the Swiss system is that there is **no federal inheritance tax**. Instead, inheritance and gift taxes are levied at the **cantonal (state) level**. This means the tax implications vary significantly depending on where the deceased was domiciled or where the property is located.

In most cantons, direct descendants (children) are completely exempt from inheritance tax, and spouses are always exempt. Taxes are generally higher for more distant relatives or non-related beneficiaries.

Why ALZAYAT Law Firm Is Your Partner for Swiss Legal Matters

Our firm is uniquely positioned to handle complex cases at the intersection of different legal systems, such as Swiss Civil Law and Egyptian Civil/Sharia Law.

• Unmatched Cross-Border Expertise: Our primary strength lies in managing multi-jurisdictional estates. We understand how to create an estate plan that harmonizes conflicting legal systems.
• Strategic Use of International Rules: We are experts in advising clients on whether to utilize the `professio juris` to elect their national law, a decision with profound implications for their estate.
• A Global Network: We work with legal and tax professionals in Switzerland to provide a seamless, integrated service for our clients.
• Internationally Recognized: Our expertise in private client and international law is recognized by leading legal directories, including The Legal 500, hg.org, and Global Law Experts.

Frequently Asked Questions About the Swiss inheritance law (FAQ)

Can I disinherit my child in Switzerland?

No, you cannot completely disinherit a child. They are a “protected heir” and legally entitled to their compulsory portion, which is half of what they would receive if you died without a will. Your freedom is limited to the “disposable portion” of your estate.

What happens if I die in Switzerland without a will?

If you die without a will (intestate), your entire estate will be distributed according to the statutory rules of Swiss law. The primary beneficiaries will be your surviving spouse or registered partner and your descendants, according to a fixed legal schedule.

Is my will from another country valid in Switzerland?

It may be recognized as formally valid. However, its *substantive* provisions will still be subject to Swiss forced heirship rules unless you are a foreign national who has explicitly chosen your national law to apply. Navigating this is a key part of international estate planning.

What is a Certificate of Inheritance (`Erbschein`)?

This is the official document issued by the Swiss authorities that legally identifies the heirs and their entitlement to the estate. It is the essential key needed to access the deceased’s bank accounts, transfer property, and manage the estate.