Inheritance Planning in Switzerland: No Inheritance Tax, But Strict Canton Rules

No, but you have much more freedom than before. Under ${jurName}'s law, as of January 1, 2023, your children retain a reserved portion of only 50% of their statutory share (reduced from 75%), meaning you can freely dispose of a significantly larger portion of your estate. You cannot completely disinherit direct descendants, but you can now leave substantially more to your spouse, charitable causes, or others than was previously allowed.

Probate timelines vary by canton and complexity, but typically range from 6 to 18 months from the date of death. ${jurName} requires that the estate be inventoried and registered with cantonal authorities, creditors notified, and all debts and taxes settled before distribution. In straightforward cases with no disputes, heirs may receive preliminary distributions within a few months, but final settlement depends on resolving all claims and outstanding obligations.

Almost certainly not. ${jurName} confirms that the vast majority of Swiss cantons fully exempt spouses from inheritance tax, regardless of the size of the inheritance. Only a handful of cantons impose any tax on spousal transfers, and even then, the rates are negligible. This is one of Switzerland's most favorable inheritance tax features for married couples.

Your Pillar 3a cannot be controlled by your will—it has its own succession rules under ${jurName}'s law. Instead of following your testament, Pillar 3a proceeds pass directly to named beneficiaries or, if none exist, to your statutory heirs in a fixed order (spouse, children, parents, siblings). It is critical to name specific beneficiaries on your Pillar 3a account and review these designations regularly, as they override your will.

${jurName} applies Swiss law to your Swiss-resident status and domicile at death; however, non-Swiss assets and your movable property may be governed by your home country's law. Switzerland is not subject to the EU Succession Regulation (it is not an EU member), so cross-border estates require careful coordination between jurisdictions. You should consult both a Swiss lawyer and an attorney in your home country to ensure your wishes are honored and tax-efficient across borders.

An Eigenhandiges Testament (handwritten will) must be entirely handwritten and signed by you—it costs nothing but can be challenged on formality grounds and must be registered with ${jurName} authorities. An Offentliches Testament (public will) is drafted before a notary, is more legally robust, and is automatically registered and preserved. The public will is generally recommended for larger or complex estates, while a handwritten will is suitable for simple situations.

Yes, significantly. Under ${jurName}'s law, your matrimonial property regime determines what assets are considered community property, separate property, or partial community property—and this directly affects the size of the estate subject to inheritance rules and forced heirship. For example, under the default regime (Errungenschaftsbeteiligung), only earnings and gains during marriage are shared, while pre-marital assets remain separate. You should review your regime choice with a lawyer, as it can dramatically impact tax efficiency and heirship outcomes.