Swiss Inheritance Law for Foreigners: What Non-Swiss Heirs Need to Know

A British expat dies in Geneva with a flat in Vaud, a pension in Zurich, and children in London. Which country's inheritance law applies? The answer depends on a web of Swiss federal rules, cantonal court procedures, and international private law — and getting it wrong can cost the estate months of delay and thousands of francs in unnecessary legal fees.

Which Law Governs: Swiss or Home Country?

Under the Swiss Federal Act on Private International Law (PILA/IPRG), the inheritance of a person domiciled in Switzerland is generally governed by Swiss law, regardless of nationality. If an American citizen lived in Zurich for 15 years, Swiss inheritance law applies to their entire worldwide estate — not US law.

However, there's an important exception: a foreign national domiciled in Switzerland can elect in their will that their home country's law should govern their succession instead. This election must be explicit and documented in a valid testamentary instrument.

For foreigners who die while temporarily in Switzerland (tourists, short-term visitors), the PILA typically refers the succession to the law of their nationality or last habitual residence.

The 2023 Reform: More Freedom, Smaller Compulsory Portions

The January 1, 2023 revision of Swiss inheritance law made the most significant changes in decades. The key shifts:

• Children's compulsory portion dropped from 75% to 50% of their statutory share
• Parents' compulsory portion was abolished entirely — parents no longer have a guaranteed minimum inheritance
• The freely disposable portion increased to 50% of the estate (up from 37.5% when there are children and a spouse)

This means a testator with a spouse and children can now freely dispose of half their estate, compared to just over a third before. For expat families with complex cross-border situations, this creates significant planning opportunities.

What Happens Without a Will (Intestate Succession)

If someone dies in Switzerland without a valid will, Swiss statutory succession rules divide the estate automatically:

• Spouse + children: Spouse gets 50%, children share the remaining 50% equally
• Spouse + parents (no children): Spouse gets 75%, parents share 25%
• Spouse + no other heirs: Spouse inherits everything
• Children only (no spouse): Children share 100% equally

Crucially, unmarried partners inherit nothing under intestate succession. Swiss law does not recognize cohabiting partners (Konkubinat) as heirs. Without a will explicitly naming the partner, a person who shared a home and life with the deceased for decades walks away with zero.

Cross-Border Complications

Cross-border estates involving Switzerland face several friction points:

Dual jurisdiction: If the deceased owned real estate in Switzerland, Swiss law applies to that property regardless of which country's law governs the rest of the estate. A British citizen domiciled in the UK who owns a chalet in Verbier will have their UK estate governed by English law, but the Swiss property governed by Swiss rules — two parallel proceedings.

Document legalization: Foreign courts and banks typically require Swiss documents (death certificates, Certificates of Inheritance) to be apostilled by the cantonal State Chancellery before they'll accept them. The reverse is also true — Swiss courts need foreign documents apostilled and sometimes translated by a certified translator.

Tax treaties: Switzerland has limited inheritance tax treaties. Most cantons will tax the Swiss-situs portion of an estate, and the heir's home country may also tax the same inheritance. Double taxation relief depends on bilateral agreements that exist with only a handful of countries.

The Certificate of Inheritance for Foreign Heirs

Foreign heirs need a Swiss Certificate of Inheritance (Erbschein / Certificat d'héritier) to access any Swiss assets — bank accounts, real estate, insurance payouts. This document is issued by the competent cantonal authority (the District Court in Zurich, the Justice of the Peace in Geneva and Vaud, or a notary in Bern).

The process requires:

1. Submission of the original will (if one exists) to the cantonal authority
2. A search of the Swiss Register of Testaments (Zentrales Testamentenregister)
3. Waiting out the three-month reflection period during which heirs can accept or repudiate the estate
4. All heirs providing identification, proof of relationship, and (for foreign heirs) apostilled civil status documents

Processing typically takes 6 to 12 weeks. Complex international estates with heirs scattered across multiple countries can take six months or longer.

Repudiating an Insolvent Estate

If the deceased's debts exceed their assets, heirs are not automatically stuck with the shortfall — but only if they act within three months of learning of their heir status. Swiss law provides two options:

• Full repudiation (Ausschlagung): Walk away from the entire estate, debts and all
• Public inventory (Öffentliches Inventar): Request the court to compile a complete inventory of assets and debts, then decide whether to accept — liability is capped at the inventoried debts

Missing the three-month window means the inheritance is deemed accepted, and the heirs become personally liable for all debts.

The Someone Died in Switzerland guide walks foreign heirs through the complete Swiss probate process — from will submission to Erbschein issuance — with bilingual templates, cantonal authority contact details, and a step-by-step timeline calibrated to the 2023 reform.

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