International succession raises complex private international law questions: what law is applicable? Which authorities have jurisdiction? How to coordinate the laws of several countries? In Switzerland, these questions are principally governed by the Federal Act on Private International Law (PILA), notably its arts. 86 to 96. Geneva and Lausanne, which host many expatriate families and residents of various nationalities, are frequent centres of complex international successions. PBM Avocats has the expertise to manage these cross-border matters.
Jurisdiction of Swiss Authorities (arts. 86–89 PILA)
Swiss authorities have jurisdiction to deal with a succession in the following cases:
- The deceased had their last domicile in Switzerland (art. 86 para. 1 PILA) — general jurisdiction;
- The succession includes real estate in Switzerland — jurisdiction of the place of situation;
- The deceased has expressly submitted their succession to Swiss authorities in a will;
- Switzerland has subsidiary jurisdiction if no other State takes charge of the succession.
International jurisdiction determines which authority may issue the certificate of inheritance, open the will, and oversee the partition. It does not necessarily determine which law will be applicable.
The Applicable Law (arts. 90–96 PILA)
Under Swiss private international law, succession is governed by the following rules:
| Situation | Applicable Law | Legal Basis |
|---|---|---|
| Deceased domiciled in Switzerland at death | Swiss law | Art. 90 para. 1 PILA |
| Choice of law by will (national law) | Law of the chosen nationality | Art. 90 para. 2 PILA |
| Deceased domiciled abroad at death | Law of the State of last domicile | Art. 91 para. 1 PILA |
| Real estate in Switzerland (foreign succession) | Swiss law possible (lex rei sitae) | Art. 91 para. 2 PILA |
Choice of Succession Law (art. 90 para. 2 PILA)
Any person domiciled in Switzerland may, in a will or succession agreement, submit their entire succession to the law of one of their States of nationality. This choice may be relevant notably when:
- The national law offers more favourable succession rules (lower forced shares, greater testamentary freedom);
- Most of the assets are located in the country of nationality;
- The heirs are mainly foreign and less familiar with Swiss law.
The choice of law has limits: it cannot suppress the rights of Swiss compulsory heirs if they are domiciled in Switzerland, and certain mandatory protective rules of Swiss law remain applicable.
Recognition of Foreign Decisions and Wills (arts. 95–96 PILA)
Foreign judicial or administrative decisions in succession matters are recognised in Switzerland according to the conditions of art. 96 PILA:
- Jurisdiction of the foreign authority recognised under Swiss law;
- Decision final and enforceable in the State of origin;
- No violation of Swiss public policy;
- No ongoing Swiss proceedings on the same subject matter.
A foreign will (British will, French testament, etc.) is recognised if it is valid under the law of the place of drafting or the national law/domicile of the testator (art. 95 PILA). Apostille and translation formalities may be required.
Tax Aspects of International Successions
Tax coordination between countries is a major issue in international successions. Each State generally claims to tax assets located on its territory and/or heirs or deceased persons domiciled there. PBM Avocats coordinates these aspects with tax planning specialists for cross-border assets, taking into account in particular double taxation conventions (rare in succession matters), rules on disclosure of foreign assets and reporting obligations (FATCA, CRS). The family situation and matrimonial regime also influence heirs' rights in an international succession.
Frequently Asked Questions about International Succession in Switzerland
What law applies to the succession of a foreigner who died in Switzerland?
Under art. 90 PILA, the succession of a person domiciled in Switzerland at the time of death is governed by Swiss law, regardless of the deceased's nationality. If the deceased was domiciled abroad at the time of death, the law of the State of the last domicile applies in principle (art. 91 PILA). However, if the deceased had real estate in Switzerland, Swiss law may apply to these assets under the rules of the place of situation (lex rei sitae).
Can a foreign national choose the law applicable to their succession in Switzerland?
Yes, within certain limits. Art. 90 para. 2 PILA allows any person domiciled in Switzerland to submit their succession to the law of their State of nationality, by a declaration in a will or succession agreement. This choice of law must be express and valid under the chosen law. However, the rights of Swiss compulsory heirs may remain protected if the deceased was also a Swiss national. Since EU Regulation 650/2012, nationals of EU member states domiciled in Switzerland may also opt for the law of their nationality.
How do Swiss authorities recognise a foreign will?
Foreign wills are recognised in Switzerland if they are valid under the law of the place where they were drawn up or under the law of the domicile or nationality of the testator (art. 95 PILA). A French public will, a Spanish will or a British will may therefore be recognised and implemented in Switzerland, provided they satisfy the validity conditions of the applicable law. Legalisation formalities (apostille) may be required. PBM Avocats accompanies the recognition procedure in the cantons of Geneva and Vaud.
What is double taxation in international succession and how can it be avoided?
Double taxation in succession matters may arise when two States claim the right to tax the same succession (for example, the country of domicile and the country of nationality). Switzerland has concluded few double taxation conventions in succession matters (with Germany, Austria, the United States notably). In the absence of a convention, double taxation is possible. Planning strategies (choice of domicile, asset structure, trusts or foundations) may mitigate this risk. International tax analysis is indispensable for cross-border assets.
What happens to a property located in France in a succession governed in Switzerland?
Properties located in France are subject to French law as regards their devolution (lex rei sitae, applied by France). Since EU Regulation 650/2012, if the deceased was domiciled in France (or in an EU member state) at the time of death, the law of that state applies to the entire succession (including Swiss properties). If the deceased was domiciled in Switzerland, Swiss law applies to the entire succession but France may treat French properties under its own law. Characterisation conflicts and practical difficulties may arise.