Switzerland
Succession:
Tax:
Geographic
2023 revised forced heirship rules, cantonal succession tax variation, usufruct rights
Swiss succession rules: Pflichtteil (forced heirship, 2023 Erbrechtsrevision), cantonal inheritance tax variation, matrimonial property regimes, Erbschein (certificate of inheritance), and notarial will forms.
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Extension Fields
| Field | Type | Req | Description |
|---|---|---|---|
| cantonalVariation | object | Cantonal inheritance tax and succession law variation. Switzerland has 26 cantons; direct-line heirs are exempt in most cantons, but rates and exemptions differ significantly. | |
| erbschein | object | Erbschein — the Swiss certificate of inheritance (Erbenbescheinigung) issued by the competent cantonal authority confirming the identity of heirs and their shares. | |
| matrimonialPropertyRegime | object | The matrimonial property regime governing the split of matrimonial property before succession begins. participation_in_acquisitions is the default regime under ZGB Art. 181. | |
| notarialWillForm | object | Form of will used under Swiss law. public_will: notarially authenticated before two witnesses (ZGB Art. 499–508). holographic_will: entirely handwritten, dated, and signed by the testator (ZGB Art. 505). oral_will: emergency oral will before two witnesses when notarial form is impossible (ZGB Art. 506–508). | |
| notes | string | ||
| pflichtteil | object | Pflichtteil — the statutory reserved portion under Swiss law. Since the 2023 Erbrechtsrevision (ZGB Art. 470–480), parents are no longer protected heirs; descendants retain 1/2 of their intestate share and the surviving spouse 1/2 of their intestate share. |
Example Scenarios
3 case studies use this extension.
Gessner Erbrecht, Zürich
Swiss succession firm handling lifetime gift clawback and forced heirship recalculation
Kessler Uhren GmbH
Specialist pre-owned watch dealer receiving catalogued collections from deceased collectors' families
Pendleton & Sons
Structured estate valuations and provenance for auction sales
At a Glance
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Subject: Jurisdiction Enquiry — Switzerland