"Over the past two decades, I've guided more than 300 international clients through Swiss estate planning. The most critical insight: without a structured plan, your assets may not reach the people you intend, and your family could face unnecessary tax burdens and legal disputes. Swiss law offers remarkable flexibility—especially after the 2023 reforms—but only if you understand the rules and act proactively." — Markus Pritzker, SwissFirma Estate planning in Switzerland is not merely a legal formality; for expats and foreign residents, it is a strategic necessity. Cross-border estate planning is complex and requires careful structuring to minimize global tax exposure. — Chambers Global Practice Guides, 2025. Switzerland's unique legal framework—combining cantonal inheritance taxes, forced heirship rules, and cross-border complexities—demands careful structuring. This guide addresses the core challenges: how Swiss law distributes assets by default, how to protect your family through wills and contracts, how to navigate U.S. and U.K. tax obligations, and how to optimize your estate for both Swiss and international heirs. Whether you hold a B permit, manage global assets, or plan to pass on a business, this article provides the roadmap to secure your family's future. For a foundational understanding of what an estate plan includes, review our comprehensive overview. Disclaimer: This information is general in nature and does not replace consultation with a qualified specialist in inheritance law, tax planning, or cross-border estate matters. ## Why estate planning is crucial for expats in Switzerland For foreign residents, estate planning is not optional—it is a legal and financial safeguard. Without a plan, Swiss intestacy rules apply automatically, often producing outcomes that conflict with your intentions. Cross-border assets, dual tax obligations, and forced heirship restrictions create a minefield of risks. ### The default scenario: what happens without a plan (intestacy) When you die without a will in Switzerland, the Swiss Civil Code determines who inherits and in what proportions. Without a will, Swiss law determines heirs and their shares by statutory order. — UBS, 2025. This statutory distribution follows a strict hierarchy: descendants (children, grandchildren) take priority, followed by parents and their descendants, then grandparents. Your spouse or registered partner receives a share alongside these heirs, but the exact amount depends on which relatives survive you. For expats, this default system often fails to reflect modern family structures. If you are in a second marriage with children from a previous relationship, Swiss law may allocate assets in ways that disadvantage your current spouse or stepchildren. Unmarried partners receive nothing under intestacy rules, regardless of the length of your relationship. Business owners face the risk of forced asset liquidation if heirs cannot agree on management. The law does not account for your personal wishes—it simply applies a formula. ### Key risks for foreign residents Cross-border complications: When your heirs live abroad or you own assets in multiple countries, Swiss intestacy rules interact unpredictably with foreign inheritance laws. For example, if you are a U.S. citizen domiciled in Switzerland, your U.S. assets may be subject to both Swiss cantonal inheritance tax and U.S. federal estate tax. Without a coordinated plan, your estate could face double taxation, and your heirs may struggle to access assets locked in foreign jurisdictions. Unfavorable tax consequences: Switzerland has no federal inheritance tax, but all 26 cantons impose their own rates and exemptions. Inheritance tax is cantonal; spouses and direct descendants are often exempt, others may face rates up to 45%. — Zurich Switzerland, 2025. Without planning, your estate may be taxed at the highest cantonal rates. If you fail to structure your assets or designate beneficiaries strategically, your heirs could lose a significant portion of their inheritance to taxes that were entirely avoidable. Forced heirship rules: Swiss law protects certain heirs—your spouse, registered partner, and descendants—by guaranteeing them a minimum share of your estate (the Pflichtteil). You cannot disinherit these protected heirs without their consent. For expats accustomed to common law systems (like the U.S. or U.K.), where testamentary freedom is nearly absolute, this restriction is a shock. If you attempt to leave your entire estate to a charity or a non-family member, Swiss courts will reduce those bequests to preserve the compulsory portions. Family disputes: Ambiguity breeds conflict. When your will is unclear, or when you die intestate, heirs often disagree on asset division. Blended families are particularly vulnerable: stepchildren have no automatic inheritance rights, and surviving spouses may clash with adult children from a previous marriage. Without a clear, legally binding plan, your family's harmony is at risk.

Without an Estate Plan (Intestacy)

Assets distributed by law, not your wishes.

Risk of double taxation & legal disputes.

Unmarried partners receive nothing.

Forced asset liquidation for businesses.

With an Estate Plan

Your assets reach your chosen heirs.

Tax burdens minimized or avoided.

Protection for all family members.

Clarity prevents family conflicts.

Path of assets without a plan (Intestacy) versus with a plan (Estate Plan): a visual comparison of risks and protections.

{{cta:cta-1}} ## Understanding Swiss inheritance law: key rules for expats Swiss inheritance law is codified in the Swiss Civil Code (ZGB/CC), which governs both intestate succession and testamentary dispositions. For expats, the critical concepts are forced heirship, the 2023 reforms, and the interaction between Swiss law and your home country's legal system. ### Forced heirship (Pflichtteil): the limits on your freedom Forced heirship is the cornerstone of Swiss inheritance law. It guarantees that certain close relatives—your spouse or registered partner and your descendants—receive a minimum share of your estate, regardless of your wishes. Swiss law protects spouses, registered partners and descendants with compulsory portions; parents have no compulsory share since 2023. — Zurich Switzerland, 2025. You cannot fully disinherit these protected heirs unless they waive their rights or you have legal grounds to exclude them (such as gross misconduct). Under the law effective since January 1, 2023, the compulsory portion for descendants is 50% of their statutory share. For example, if you have two children and no spouse, each child's statutory share is 50% of your estate. Their compulsory portion is therefore 25% each (50% of 50%). You can freely dispose of the remaining 50% of your estate. If you are married with children, your spouse's compulsory portion is 50% of their statutory share, and your children's compulsory portions are calculated similarly. The exact fractions depend on the number and type of heirs. Parents no longer have a compulsory portion as of 2023. This change significantly expands your testamentary freedom if you have no descendants or spouse.

Swiss Forced Heirship Rules (2023+ Law)

Compulsory Portion

Disposable Portion

Reserved by law for protected heirs Freely disposable by will

Protected Heirs

✓ Spouse / Registered Partner
✓ Descendants (Children, Grandchildren)

Their Share (Pflichtteil)

50% of their statutory share
0% for Parents (since 2023 reform)

Forced heirship diagram: who is a protected heir and what shares they receive by law.

For expats, forced heirship can conflict with estate planning strategies common in your home country. If you are a U.S. citizen accustomed to leaving your entire estate to your spouse, Swiss law may require you to allocate a portion to your children. If you are a U.K. national with a discretionary trust, Swiss courts may challenge distributions that violate compulsory portions. The key is to structure your estate within the bounds of Swiss law while achieving your goals. Source: Swiss Civil Code, Articles 470–471 (revised January 1, 2023). Official text available at Fedlex: Swiss Civil Code. ### The new inheritance law (effective 2023): more flexibility for you The 2023 inheritance law reform was the most significant change to Swiss succession rules in decades. The 2023 reform reduced descendants' compulsory shares and abolished parents' compulsory shares, increasing testamentary freedom. — Zurich Switzerland, 2025. It reduced compulsory portions and eliminated the protected status of parents, giving testators greater control over their estates. Key changes: - Descendants' compulsory portion reduced: Previously, descendants were entitled to 75% of their statutory share as a compulsory portion. Now, they receive only 50%. This means you can freely dispose of a larger portion of your estate—at least 50% in most cases. - Parents' compulsory portion abolished: Before 2023, parents had a compulsory portion if you had no descendants. Now, parents have no protected share. You can exclude them entirely from your will. - Spouse's compulsory portion unchanged: Your spouse or registered partner still receives 50% of their statutory share as a compulsory portion. This ensures they are not left destitute. These changes apply to all deaths occurring on or after January 1, 2023, regardless of when your will was drafted. If you wrote a will before 2023, it remains valid, but the new compulsory portions apply at your death.

Comparison of compulsory portions in inheritance under old and new Swiss law.
Heir	Old Law (pre-2023)	New Law (2023+)
Descendants	75% of statutory share	50% of statutory share
Spouse/Registered Partner	50% of statutory share	50% of statutory share (unchanged)
Parents	50% of statutory share	0% (abolished)

For expats, the 2023 reforms offer new planning opportunities. If you have adult children and want to leave a larger share to your spouse, you can now do so without violating compulsory portions. If you wish to support a charity or a non-family member, the expanded disposable portion makes this easier. However, you must still respect the remaining compulsory portions—Swiss courts will reduce any bequests that infringe on protected shares. ## Key estate planning instruments and documents (updated for 2026) Swiss law recognizes several tools for estate planning, each with distinct legal requirements and strategic uses. The most common are wills, inheritance contracts, and directives for incapacity. ### How to create a Swiss last will and testament A will (Testament) is a unilateral declaration of your wishes regarding the distribution of your estate. It is revocable at any time and takes effect only upon your death. Switzerland recognizes three will forms: holographic, public before a notary, and oral in emergencies. — Lawyers Switzerland, 2025. Swiss law recognizes three types of wills, each with specific formal requirements.

3 Types of Wills in Switzerland

Holographic Will

Simple and private. Drafted at home without legal assistance.

100% handwritten, dated, and signed by you.

Public Will

Maximum legal certainty. Ideal for complex or cross-border estates.

Notarized with two witnesses. Recommended.

Oral Will

For exceptional circumstances only, like imminent death.

Declared to two witnesses who must record it.

A comparison of the three legally recognized forms of will in Switzerland.

#### Types of wills in Switzerland Holographic will (handwritten): This is the most common form. To be valid, the entire text must be written by hand, dated (day, month, year), and signed by you. No witnesses or notary are required. The advantage is simplicity and privacy—you can draft it at home without legal assistance. The disadvantage is the risk of ambiguity or formal errors that could invalidate the will. For example, if you type the will or fail to include a complete date, Swiss courts may reject it. Public will (notarized): This will is drafted in the presence of a notary and two witnesses. You dictate your wishes to the notary, who records them. All parties—you, the notary, and the witnesses—sign the document. If you cannot sign (due to illness or disability), the notary notes your approval, and the witnesses confirm it. The public will is more expensive than a holographic will, but it offers greater legal certainty. The notary ensures compliance with formal requirements and can advise on forced heirship rules. Oral will (emergency): This form is valid only in exceptional circumstances, such as imminent death or isolation due to war or epidemic. You declare your wishes orally to two witnesses, who must record them in writing and submit the document to a court within 14 days. The oral will loses validity 14 days after the emergency ends. This is a last resort, not a substitute for a proper written will. For expats, I recommend a public will if your estate is complex or includes cross-border assets. The notary's involvement reduces the risk of disputes and ensures your will complies with both Swiss law and any applicable foreign law. ### The inheritance contract (Erbvertrag): a binding agreement An inheritance contract is a bilateral or multilateral agreement between you and one or more heirs. An inheritance contract is binding, notarized, and can nominate heirs, legacies, and specific arrangements. — Lawyers Switzerland, 2025. Unlike a will, which you can revoke unilaterally, an inheritance contract is binding on all parties. You cannot change or cancel it without the consent of the other signatories, except in cases of fraud or breach of contract. The inheritance contract must be notarized and signed by two witnesses. It is particularly useful in complex family situations, such as blended families or business succession. For example, if you own a company and want to ensure it passes to a specific child, you can use an inheritance contract to bind that child to accept the business and compensate other heirs. The contract can also include provisions for lifetime gifts, which are deducted from the recipient's inheritance share. The downside is inflexibility. If your circumstances change—for example, if you divorce or a designated heir dies—you may need the consent of all parties to amend the contract. For this reason, inheritance contracts are best suited for stable, long-term arrangements. ### Essential directives for incapacity Estate planning is not only about death—it also addresses what happens if you lose capacity during your lifetime. Advance directives enable representation for personal care, asset management and legal matters upon incapacity. — UBS, 2025. Swiss law provides two key instruments: the living will and the power of attorney. #### The Swiss living will (Patientenverfügung) A living will is a directive specifying your preferences for medical treatment if you become unable to make decisions. It covers issues such as life-sustaining measures, resuscitation, artificial ventilation, organ transplantation, blood transfusions, and psychiatric treatment. The living will does not address financial or property matters—it is purely medical. To be valid, the living will must be written (handwritten or typed), dated, and signed. You can revoke or amend it at any time. Doctors are legally obligated to follow your instructions, provided they are clear and applicable to your condition. For expats, a living will is essential if you have strong preferences about end-of-life care. Swiss medical practice may differ from what you are accustomed to in your home country. By documenting your wishes, you ensure that doctors and family members respect your autonomy. #### Power of attorney (Vorsorgeauftrag) A power of attorney (Vorsorgeauftrag) is a directive appointing a trusted person to manage your financial and personal affairs if you become incapacitated. This includes paying bills, managing investments, selling property, and making legal decisions on your behalf. The power of attorney does not cover medical decisions—those are addressed in the living will. To be valid, the power of attorney must be notarized or handwritten, dated, and signed. You can specify the scope of the agent's authority and include instructions or limitations. For example, you might authorize your agent to sell your home but prohibit them from making gifts on your behalf. If you do not have a power of attorney and you become incapacitated, the Swiss Child and Adult Protection Authority (KESB/APEA) will appoint a guardian to manage your affairs. This process is time-consuming and may result in a guardian who does not know you or your preferences. By appointing your own agent, you retain control. ### Appointing a guardian for minor children If you have minor children, appointing a guardian in your will is one of the most important decisions you will make. The guardian will have legal custody of your children and manage their inheritance until they reach adulthood. In Switzerland, the KESB/APEA has the final authority to appoint a guardian. However, your designation in your will carries significant weight. The KESB will follow your recommendation unless it conflicts with the child's best interests. For example, if you nominate a relative who lives abroad and has no connection to Switzerland, the KESB may appoint a local guardian instead. When choosing a guardian, consider the person's relationship with your children, their financial stability, and their willingness to serve. Discuss your decision with the proposed guardian before naming them in your will. If you have strong preferences about your children's upbringing—such as religious education or schooling—include these instructions in your will. {{cta:cta-1}} ## Special considerations for expats and cross-border estates For expats, estate planning is inherently international. Your assets may be located in multiple countries, your heirs may live abroad, and your tax obligations may span jurisdictions. This section addresses the unique challenges you face. ### Domicile vs. residency: the deciding factor for your estate In international law, residency and domicile are distinct concepts with different legal consequences. Residency refers to where you physically live, often evidenced by a residence permit (such as a Swiss B or C permit). Domicile, by contrast, is your permanent home—the place where you intend to remain indefinitely and to which you plan to return. For many countries, particularly the U.S. and U.K., domicile determines which inheritance and tax laws apply to your worldwide assets. If you are domiciled in the U.S., U.S. estate tax applies to your global estate, even if you live in Switzerland. If you are domiciled in the U.K., U.K. inheritance tax may apply to your worldwide assets, subject to treaty reliefs. Determining domicile is a question of fact and intent. Courts consider factors such as where your family lives, where you own property, where you vote, where you maintain bank accounts, and where you have business ties. Physical presence alone is not decisive—you can be a Swiss resident without being domiciled in Switzerland. For estate planning, the distinction matters. If you are a U.S. citizen domiciled in Switzerland, you may face both Swiss cantonal inheritance tax and U.S. federal estate tax. If you are a U.K. national domiciled in the U.K. but resident in Switzerland, U.K. inheritance tax may apply to your global estate, while Swiss tax applies only to Swiss-situs assets.

Residency

What it is: Where you physically live (e.g., Switzerland).

Basis: Evidenced by a B or C permit, physical presence.

Impact: Determines Swiss cantonal inheritance tax liability.

Domicile

What it is: Your permanent legal home (e.g., USA/UK).

Basis: Intent to return, family/business ties, voting.

Impact: Can trigger worldwide taxation (U.S. Estate Tax, UK IHT).

Residency in Switzerland (physical presence) vs. Domicile in USA/UK (legal home) and their impact on worldwide taxation and inheritance law.

### Key issues for U.S. persons and non-citizen spouses U.S. citizens and Green Card holders face unique estate planning challenges due to the U.S. worldwide tax system. U.S. persons in Switzerland must navigate U.S. estate and gift taxes alongside Swiss inheritance taxes. — Kahnlitwin, 2025. Even if you live in Switzerland, the IRS taxes your global estate and requires annual tax filings. For practical guidance on managing investment accounts in Switzerland for US citizens, consult our dedicated resource. #### U.S. estate tax vs. Swiss inheritance tax The U.S. imposes a federal estate tax on the worldwide assets of U.S. citizens and domiciliaries. For 2025, the estate tax exemption is $13.99 million per person. Estates exceeding this threshold are taxed at rates up to 40%. The exemption is scheduled to drop to approximately $7 million in 2026 unless Congress extends it. Switzerland has no federal estate tax. Switzerland has no federal inheritance tax; cantons set their own rates and exemptions. — Zurich Switzerland, 2025. Instead, each canton imposes its own inheritance tax, with rates and exemptions varying widely. Most cantons exempt spouses and direct descendants (children, grandchildren) from inheritance tax. For other heirs, rates range from 0% (in cantons like Schwyz and Obwalden) to 45% or more (in cantons like Geneva). For U.S. persons living in Switzerland, the interaction between these systems creates complexity. If you own U.S.-situs assets (such as U.S. real estate, shares in U.S. corporations, or U.S. debt instruments), those assets are subject to U.S. estate tax, even if you are a Swiss resident. Swiss inheritance tax may also apply, depending on the canton and the relationship between you and your heirs. Without careful planning, your estate could face double taxation. The U.S.-Switzerland Estate Tax Treaty (1951) provides some relief by allowing a credit for Swiss taxes paid on assets located in Switzerland. However, the treaty does not eliminate U.S. estate tax on U.S.-situs assets. To minimize tax exposure, you may need to restructure your assets, use trusts, or make lifetime gifts. #### The marital deduction problem and the QDOT solution In the U.S., the unlimited marital deduction allows you to leave your entire estate to your spouse tax-free, deferring estate tax until the surviving spouse's death. However, this deduction is not available if your spouse is not a U.S. citizen. Without the marital deduction, your estate may owe tax on amounts exceeding the exemption, even if you leave everything to your spouse. The solution is a Qualified Domestic Trust (QDOT). A QDOT is a special trust that allows you to defer estate tax on assets passing to a non-citizen spouse. To qualify, the trust must have at least one U.S. citizen or domestic corporation as trustee, and the trustee must have the right to withhold estate tax on distributions of principal. Here is how it works: when you die, your assets pass into the QDOT for the benefit of your non-citizen spouse. Your spouse receives all income from the trust tax-free. Distributions of principal are subject to estate tax, except in cases of hardship. When your spouse dies, the remaining trust assets are taxed as part of your estate. The QDOT is a powerful tool for U.S. citizens married to non-citizens. It provides liquidity and defers a potentially massive tax bill, ensuring your spouse's financial security. However, it requires careful drafting and ongoing administration. You must elect QDOT treatment on your estate tax return (Form 706) within nine months of your death. QDOT definition: A Qualified Domestic Trust is a trust created under U.S. state law or the law of the District of Columbia, where at least one trustee is a U.S. citizen or domestic corporation, and distributions of property are possible only if the U.S. citizen trustee or corporation has the right to withhold estate tax. If the value of assets transferred to the QDOT exceeds $2 million, at least one trustee must be a U.S. bank, or the trust must provide a bond or letter of credit for 65% of the asset value, or no more than 35% of assets may be foreign real estate. The QDOT is created through a will or trust agreement, with the appointment of a trustee and the definition of assets transferred to the trust. Its primary function is to defer estate tax for a non-citizen spouse, allowing the marital deduction that would otherwise be unavailable. ### Asset distribution and designating beneficiaries When drafting your will or inheritance contract, precision is critical. Ambiguous language leads to disputes and unintended outcomes. Clearly identify each beneficiary by full name and relationship. If you are leaving specific assets (such as real estate or shares in a company), describe them in detail. If you are leaving a percentage of your estate, specify whether it is calculated before or after debts and taxes. For expats with assets in multiple countries, consider the tax and legal implications of each bequest. For example, if you leave U.S. real estate to a Swiss resident, that person may face U.S. estate tax and Swiss inheritance tax. If you leave Swiss assets to a U.S. resident, they may face Swiss cantonal tax and U.S. income tax on the inheritance. Coordinate your bequests with your overall tax strategy to minimize the burden on your heirs. ## Inheritance and gift tax in Switzerland: a cantonal system Switzerland's inheritance tax system is decentralized. There is no federal inheritance tax; each canton sets its own rates, exemptions, and rules. This creates significant variation across the country. ### Why there is no federal inheritance tax Switzerland has no federal inheritance tax. Inheritance tax remains a cantonal matter, with each canton setting its own rates and exemptions. The Confederation does not levy taxes on inheritance, but the cantons—with the exception of Schwyz and Obwalden—do. ### How cantonal inheritance taxes are calculated Cantonal inheritance taxes depend on three factors: the canton of the deceased's last residence, the relationship between the deceased and the heir, and the value of the inheritance. In most cantons, spouses and registered partners are exempt from inheritance tax. Direct descendants (children, grandchildren) are also exempt in many cantons, though some (such as Vaud) impose progressive rates on large inheritances. For example, Vaud applies a rate of up to 7% on amounts exceeding CHF 1 million per child. For other heirs—such as siblings, nieces, nephews, or unrelated persons—rates are much higher. In Geneva, the rate for unrelated heirs can reach 54.6%. In Zug and Appenzell Innerrhoden, the rate is as low as 20%. Two cantons—Schwyz and Obwalden—impose no inheritance tax at all.

Comparative table of inheritance tax rates in key Swiss cantons (as of 2025).
Canton	Spouse/Registered Partner	Direct Descendants	Unrelated Heirs (Example Rate)
Zurich	Exempt	Exempt	Varies by canton
Geneva	Exempt	Exempt	Up to 54.6%
Vaud	Exempt	Up to 7% above CHF 1,000,000 per child	Up to 50% for cohabitants
Zug	Exempt	Exempt	Approximately 20%
Bern	Exempt	Exempt	Varies by canton

### Strategies for tax optimization - Lifetime gifts: Gifts made during your lifetime are generally subject to lower tax rates than inheritances. In some cantons, gifts to children are exempt or taxed at reduced rates. By making gifts now, you reduce the size of your taxable estate and allow your heirs to benefit immediately. - Relocation to a low-tax canton: If you are planning to retire or change residence, consider moving to a canton with low or no inheritance tax. For example, Schwyz and Obwalden impose no inheritance tax, while Zug has relatively low rates. However, relocation must be genuine—you cannot move to a low-tax canton solely to avoid tax and then move back. - Structuring assets: The way you hold assets affects tax liability. For example, if you own real estate through a Swiss company, the inheritance of shares in that company may be taxed differently than direct ownership of the property. Similarly, life insurance payouts to designated beneficiaries are often exempt from inheritance tax. - Appointing a local representative: If your heirs live abroad, cantonal tax authorities will require them to appoint a local representative to handle tax filings and communications. Failure to do so can result in penalties and delays. By appointing a representative in advance, you streamline the process and reduce the risk of errors. ## The role of Swiss pension schemes (3 pillars) in your estate Switzerland's pension system consists of three pillars: the state pension (AHV/IV), the occupational pension (BVG), and private pensions (3a and 3b). The three-pillar pension system provides survivor benefits and allows beneficiary designations with tax advantages. — Invexa, 2025. Each pillar has distinct inheritance rules. First Pillar (AHV/IV): The state pension provides survivor's benefits to widows, widowers, and surviving children. These benefits are not part of your estate—they are paid directly to eligible survivors. To qualify, a widow or widower must have dependent children or be at least 45 years old and married for at least five years. Children receive benefits until age 18 (or 25 if in education). Second Pillar (BVG): Your occupational pension accumulates capital during your working life. Upon your death, this capital is paid to designated beneficiaries. Swiss law specifies a hierarchy of beneficiaries: first, your spouse or registered partner; second, your children; third, your parents or other dependents. You can designate beneficiaries within this hierarchy, but you cannot exclude protected heirs entirely. Third Pillar (3a and 3b): Private pensions offer the greatest flexibility. For Pillar 3a (restricted pension), you can designate beneficiaries within the legal hierarchy. For Pillar 3b (unrestricted pension), you have complete freedom to name any beneficiary. Both pillars offer tax benefits during your lifetime, and payouts to beneficiaries are often exempt from inheritance tax. When planning your estate, coordinate pension payouts with your overall strategy. For example, if you want to leave a larger share to your spouse, you can designate them as the sole beneficiary of your Pillar 3a and 3b accounts, while leaving other assets to your children. This allows you to maximize tax efficiency and ensure your spouse's financial security. ## Your Swiss estate planning checklist: a step-by-step guide 1. Inventory your assets (Swiss and abroad): List all your assets, including real estate, bank accounts, investments, business interests, and personal property. Note the location and value of each asset. For cross-border assets, identify the applicable tax and legal rules. 2. Define your heirs and wishes: Decide who should inherit your assets and in what proportions. Consider forced heirship rules and ensure your plan respects compulsory portions. If you have specific bequests (such as a family heirloom or a charitable donation), document them clearly. 3. Choose the right legal instruments (will, contract, etc.): Select the tools that best fit your situation. For most expats, a public will is the safest option. If you have a complex family structure or own a business, consider an inheritance contract. Draft directives for incapacity (living will and power of attorney) to address medical and financial decisions. 4. Appoint an executor: Choose a trusted person to manage your estate and ensure your wishes are carried out. The executor will inventory your assets, pay debts and taxes, and distribute bequests to heirs. If your estate is complex or includes cross-border assets, consider appointing a professional executor (such as a lawyer or trust company). 5. Appoint a guardian (if you have minor children): Name a guardian in your will to care for your children if you die before they reach adulthood. Discuss your decision with the proposed guardian and ensure they are willing to serve. 6. Consult a professional: Estate planning for expats requires expertise in both Swiss law and international tax. Consult a lawyer who specializes in cross-border estates. If you have significant assets or complex tax issues, also engage a tax advisor. 7. Store securely and inform key people: Keep your will and other documents in a safe place, such as a bank safe deposit box or with your notary. Inform your executor, family members, and trusted advisors where the documents are located. Update your plan regularly—after major life events (marriage, divorce, birth, death) or changes in the law. {{cta:cta-1}} ## Secure your family's future: get professional advice Estate planning for expats in Switzerland involves navigating forced heirship rules, cantonal taxes, and cross-border obligations. Without a structured plan, your assets may not reach the people you intend, and your family could face unnecessary tax burdens and legal disputes. Our experts help you create a robust estate plan that accounts for all your assets and international obligations.

Estate planning in Switzerland: a complete guide for expats and foreign residents