The executor of the estate (exécuteur testamentaire) is the person designated by the testator in their will to ensure the execution of their last wishes. Governed by arts. 517 and 518 SCC, they occupy a central position in the administration and liquidation of the estate. Their designation is strongly recommended in any serious succession planning: it prevents deadlocks between heirs, ensures faithful compliance with the deceased's wishes, and protects the legatees. PBM Avocats in Geneva and Lausanne regularly acts as executor of estate for complex successions.
Appointment of the Executor (art. 517 SCC)
Art. 517 SCC provides that the testator may designate one or more executors in their will. Several important points:
- The designation must appear in a valid will (holographic or public);
- The appointed executor may decline the mandate: they are not obliged to accept; in this case, the supervisory authority may appoint an official executor;
- If there is no designated executor or if the executor declines, the heirs jointly administer the estate as a community of heirs;
- The testator may appoint a substitute executor in case the principal executor is unable or unwilling to accept.
Powers of the Executor (art. 518 SCC)
Art. 518 SCC vests the executor with broad powers for the administration and liquidation of the estate. Unless the will provides otherwise, their responsibilities include:
| Area | Executor's Powers |
|---|---|
| Asset management | Manage estate assets, collect rent, pay charges |
| Payment of debts | Settle the deceased's debts and estate costs |
| Execution of legacies | Deliver legacies to designated legatees |
| Representation in proceedings | Act or defend in legal proceedings on behalf of the estate |
| Disposal of assets | Sell assets if necessary for liquidation |
| Division | Prepare the division and oversee its execution in accordance with the will |
The Practical Role of the Executor
In practice, the executor intervenes from the first hours following the death:
- Notification of institutions: informing banks, insurance companies, pension funds, the land register of the opening of the succession and of their designation;
- Asset inventory: drawing up a complete and valued inventory of the deceased's assets and liabilities;
- Asset preservation: taking urgent measures to protect the assets (e.g. securing a vacant property, blocking IT access);
- Management of tax deadlines: ensuring that the succession declaration is filed within the deadlines imposed by the cantonal tax authorities;
- Mediation between heirs: in case of disagreement between heirs, the executor plays the role of neutral mediator to prevent litigation.
Limits on the Executor's Powers
The executor is not the owner of the estate assets; they are merely their fiduciary administrator. Their powers have important limits:
- They cannot modify the testator's wishes: their mandate is to execute, not to interpret or supplement the will;
- They cannot appropriate estate assets for themselves;
- Acts that go beyond ordinary management (sale of real estate, transfer of a business) may require the heirs' consent or the supervisory authority's authorisation;
- They are subject to an obligation to render account to the heirs at the end of their mandate.
The appointment of a professional — lawyer or notary — as executor in complex successions is strongly recommended. PBM Avocats regularly accepts these mandates for successions involving real estate, company shares, foreign assets or disputes between heirs.
Frequently Asked Questions about the Executor of Estate in Switzerland
Who can be appointed as executor of an estate under Swiss law?
Art. 517 SCC gives the testator broad freedom in choosing the executor. The following may be appointed: a natural person with full legal capacity (of age and capable of discernment), an heir themselves (although this may create conflicts of interest), a lawyer, a notary, a trustee, or even a legal entity in certain cantons. The testator may appoint several executors acting jointly or as alternates. It is recommended to also appoint a substitute executor in case the principal executor is unwilling or unable to accept the mandate.
Can the executor sell estate assets without the heirs' consent?
In principle yes, within the limits of their mandate. Art. 518 SCC confers on the executor the powers necessary to administer the estate and carry out the testator's wishes. This may include selling assets if necessary to pay debts, settle legacies or distribute the estate. However, the executor acts as a fiduciary and must always act in the estate's interest and not their own. Acts manifestly contrary to the heirs' interests may engage their personal liability.
How long does the executor's mandate last?
The executor's mandate normally lasts until the complete liquidation of the estate and the execution of all testamentary dispositions. For a simple estate (few assets, no disputes), this may take 6 to 12 months. For a complex estate (real estate, businesses, heirs abroad, disputes), the mandate may extend over several years. At the end of their mandate, the executor must render an account of their management to the heirs (art. 518 para. 1 SCC).
Is the executor remunerated?
The executor is entitled to reasonable remuneration for their work, unless they have expressly waived it (art. 517 para. 3 SCC). The will may fix the amount of remuneration; failing this, it is determined according to cantonal practice and the complexity of the mandate. As a general rule, remuneration is calculated as a percentage of the gross value of the estate (often between 1% and 3%) or at an hourly rate if the executor is a professional (lawyer, trustee). The remuneration is a charge of the estate.
What can be done if the executor abuses their powers or fails in their duties?
The heirs may request the revocation of the executor from the competent authority (justice of the peace) in the event of a serious breach of duties, incapacity, or serious conflict of interest. An executor who causes damage to the estate through their fault incurs personal liability (art. 518 para. 1 SCC referring to mandate rules). The heirs may bring an action in liability against them. It is therefore essential to choose a trustworthy, competent and, if possible, professional executor.