Last updated: 3 Oct 2025

Swiss Inheritance Law

A practical overview of Swiss inheritance law under the Swiss Civil Code (ZGB): intestate succession, wills and inheritance agreements, forced shares (as reformed on 1 Jan 2023), executors, acceptance/disclaimer, how “probate” works in Switzerland, cross-border topics, a short tax note, a checklist, and FAQs.

Intestate succession (statutory shares)

Without a valid will/Erbvertrag, the estate is distributed by parentelas (Stämme):

Registered partners are broadly equated with spouses for succession. Cohabitees have no automatic statutory share.

Forced shares (Pflichtteile) — reform effective 1 Jan 2023

• Descendants: compulsory portion = 1/2 of their statutory share (reduced from 3/4).
• Parents: no compulsory portion since 2023 (removed by reform).
• Spouse/registered partner: compulsory portion remains (typically 1/2 of their statutory share).

The freely disposable portion increased due to the 2023 reform, allowing more flexible estate planning (e.g., for spouses/partners or charities).

Wills vs. inheritance agreements (Erbvertrag)

Typical clauses & tools

• Executor (Willensvollstrecker) for administration and distribution.
• Vermächtnis (legacy) — a specific asset or sum to a person/charity (beneficiary is not an heir).
• Usufruct for spouse/partner over the family home or portfolio.
• Vorerbeneinsetzung/Nacherbeneinsetzung (successive heirship; akin to life/remaining interests).
• Conditions & reversion (e.g., substitution if a beneficiary predeceases).
• Coordination with marital property (güterrechtliche Vorschriften) before calculating the estate.

Acceptance, disclaimer & liability

• Acceptance: express or tacit (e.g., taking estate assets).
• Disclaimer (Ausschlagung): heirs can renounce within a 3-month period (from learning about their entitlement; extensions for heirs abroad are possible via the authority).
• Limiting liability: benefit of public inventory (öffentliches Inventar) or official liquidation can protect against unknown debts.
• Deadlines and procedures are supervised by the competent cantonal inheritance authority/notary.

“Probate” in Switzerland (authorities & documents)

Switzerland does not have Anglo-American “probate”. Instead:

• Competent authority (cantonal inheritance authority or notary) opens the estate and oversees initial measures.
• Certificate of inheritance (Erbbescheinigung / certificat d’héritier) confirms who may represent the estate and receive assets.
• Executor (if appointed) administers and distributes according to the will/Erbvertrag and law.
• Public inventory or official liquidation may be ordered on request or ex officio to protect creditors/heirs.

Cross-border issues (applicable law & assets)

• Applicable law: Under Swiss PILA, succession of a person domiciled in Switzerland is generally governed by Swiss law, unless a foreign national makes a valid professio iuris in favor of their national law.
• EU Succession Regulation (Brussels/EU): Switzerland is not an EU member; however, EU citizens with Swiss ties often combine an EU law choice with Swiss practice—coordination is key.
• Immovables abroad: Local situs law often controls conveyance/registration—obtain local counsel early.
• Company shares, bank assets, IP: Gather corporate registers, bank domicile confirmations, and valuation reports to avoid delays.

Short note on inheritance/gift taxes

Switzerland levies inheritance/gift taxes at the cantonal level (no federal inheritance tax). Spouses are generally exempt; many cantons also broadly exempt children, while transfers to more distant relatives or unrelated persons may be taxed. For cross-border cases, see:

• Swiss inheritance tax by canton
• Germany × Switzerland inheritance tax treaty

Tax outcomes depend on the canton, the heir’s relationship, and any applicable treaty/credit rules abroad.

Document checklist

FAQ

Can spouses/partners make a joint will in Switzerland?

No. Joint wills are not admitted. Use an inheritance agreement (Erbvertrag) executed by public deed with two witnesses.

What are the current compulsory portions?

Since 1 Jan 2023: descendants: 1/2 of their statutory share; parents: none; spouse/registered partner: 1/2 of statutory share (typical).

How long do I have to disclaim?

Generally 3 months from learning of your entitlement. The authority may extend deadlines for heirs abroad; ask promptly.

Is there “probate” like in common law jurisdictions?

No. The cantonal inheritance authority/notary supervises; an Erbbescheinigung serves to prove representation of the estate.

Do children always pay Swiss inheritance tax?

Often no. Many cantons exempt descendants; always verify the specific canton.

Talk to us

We coordinate Swiss estate administration (executor support, inventories), cross-border law choices, and cantonal tax exposure. For complex estates, we work with notaries and local counsel.