Last Wills and Testaments (Testament) under Swiss Inheritance Law
Swiss inheritance law (Erbrecht) operates under strict statutory forced heirship rules (Pflichtteilsrecht). For international expats residing in Switzerland, estate succession is automatically governed by Swiss law unless a formal testamentary choice-of-law election (Professio Iuris) is executed under the Swiss Private International Law Act (PILA / IPRG Art. 90).
1. The 2023 Swiss Succession Law Reform & Forced Shares (Pflichtteil)
Under the Swiss Civil Code (ZGB), your estate is automatically divided into a statutory forced share (Pflichtteil) reserved for immediate heirs and a freely disposable quota (Freie Quote) that you can bequeath to anyone.
Effective January 1, 2023, Switzerland modernized its inheritance code. The forced share for children and descendants was reduced from 3/8 to 1/2 of their statutory share, while the forced share for parents was eliminated entirely. The surviving spouse or registered partner retains a statutory forced share of 1/4 of the total estate.
This reform substantially increases the testator freely disposable quota to 50% of the entire estate in standard family structures, granting expats greater flexibility to support unmarried partners or stepchildren.
Under Art. 470 ZGB, if a deceased leaves a spouse and children, the statutory division is 50% to the spouse and 50% to the children. The children forced share is half of their statutory portion (25% of the total estate), and the spouse forced share is half of theirs (25%), leaving a freely disposable quota of 50%.
2. PILA Art. 90: Electing Your Home Country Law (Professio Iuris)
Under Article 90 paragraph 2 of the Swiss Private International Law Act (PILA / IPRG), a foreign citizen living in Switzerland may submit their estate succession to the law of one of their countries of citizenship by executing a disposition of property upon death (will or inheritance contract).
This choice-of-law clause is particularly valuable for Anglo-American, Indian, or Commonwealth expatriates whose national legal systems uphold testamentary freedom without forced heirship constraints.
To be legally binding in Switzerland, the choice-of-law clause must be explicit and unambiguous. If you later acquire Swiss citizenship, any previous election under PILA Art. 90 immediately lapses, and Swiss statutory succession applies automatically.
3. Holographic vs Public Notarized Wills (Formvorschriften)
Swiss law recognizes three formal categories of wills under Art. 498 ff. ZGB: holographic wills (Eigenhändiges Testament), public notarized wills (Öffentliches Testament), and emergency oral wills (Nottestament).
A holographic will must be 100% written by the testator own hand from start to finish, including the exact date (day, month, year) and full signature. Typewritten, printed, or computer-generated documents signed by hand are legally null and void (nichtig) under Art. 505 ZGB.
For complex cross-border estates with real estate or multi-cantonal assets, a public will executed before an official notary and two independent witnesses provides the highest degree of legal certainty against subsequent testamentary capacity challenges.
Anyone who discovers or holds a deceased person will is legally obligated under Art. 556 ZGB to submit it immediately to the competent cantonal inheritance authority (Erbschaftsamt / Justice de paix). Storing a will with the official cantonal registry prevents loss or suppression.
Essential Checklist
Actionable verification steps grounded in Swiss federal legislation.
- Determine whether Swiss succession law or home country law (PILA Art. 90) best protects your intended heirs.
- Calculate statutory forced shares (Pflichtteile) for surviving spouse (25%) and descendants (25%).
- Ensure holographic wills are 100% handwritten, explicitly dated (day/month/year), and signed by hand.
- For cross-border assets or complex family structures, engage a certified Swiss notary (Notar) to draft a public will.
- Deposit the executed will with the official cantonal inheritance authority (Erbschaftsamt / Notariat) for safekeeping.
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Frequently Asked Questions
Can foreign expats in Switzerland disinherit their forced heirs?
Under default Swiss law (Art. 470 ZGB), you cannot disinherit forced heirs (spouse and children) except under extreme statutory grounds such as serious criminal offenses against the testator. However, foreign nationals can elect their home country succession law under PILA Art. 90 if that legal system permits full testamentary freedom.
Is an English-language handwritten will legally valid in Switzerland?
Yes, provided it strictly satisfies Swiss formal requirements under Art. 505 ZGB: it must be completely handwritten in the testator handwriting, include the day, month, and year of creation, and bear the testator signature. However, having a certified German or French translation filed with the cantonal inheritance authority prevents probate delays.
Do cantons levy inheritance tax on direct descendants in Switzerland?
In almost all Swiss cantons (including Zurich, Geneva, Bern, Basel-Stadt, and Zug), direct descendants (children) and surviving spouses are completely exempt from cantonal inheritance and gift taxes. Notable exceptions include Canton Vaud, Appenzell Innerrhoden, and Lucerne for specific distant allocations.
What is the difference between an inheritance contract (Erbvertrag) and a will?
A will is a unilateral document that the testator can modify or revoke at any time. An inheritance contract (Erbvertrag under Art. 512 ZGB) is a binding bilateral agreement executed before a notary between the testator and heirs, often used to waive forced shares in exchange for lifetime business transfers or property settlements.
What happens if an expat dies in Switzerland without leaving a will (Intestate)?
Without a will, the estate is divided strictly according to Swiss statutory parentela rules (Art. 457 ff. ZGB): 50% to the surviving spouse and 50% divided equally among surviving children. If there are no descendants, the spouse receives 75% and the deceased parents receive 25%.
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