Practical Information

Inheritance

In the absence of a will, the estate of a person who is resident in Switzerland is subject to Swiss inheritance law, so having a will, either made in Switzerland or in your home country is advised.

You may dispose of your estate either by will or by inheritance contract. While the will consists of a disposition by the testator only, an inheritance contract is an agreement made by and among the testator and the statutory heirs and/or third persons.

If writing a will, the testator may either choose to:

• write a holograph will (which needs to be entirely handwritten, signed and must include date and place), or
• obtain a will drawn up and certified by a notary.

In case of emergency, an oral will can be made before two witnesses. Wills can be changed at any time, however, you should make sure to state that the new will replaces all prior dispositions made with regard to your estate.

Under Swiss law, descendants, parents and spouses are statutory heirs. In absence of a will or inheritance contract, in principle the following applies:

The surviving spouse gets:

• half of the estate if there are descendants of the deceased, or
• three quarters of the estate if there are no descendants but parental heirs, or
• if there are no parental heirs either, the full estate.

Children always inherit in equal shares.

It is important to note that under Swiss law, the heirs acquire all assets and all liabilities of the deceased at the moment of death. The heirs form a simple partnership (Communauté héréditaire / Erbengemeinschaft) until the estate has been divided according to the applicable rules.