Understand how Swiss private international law (PILA) affects cross-border inheritance cases. Learn how to manage Swiss assets, choose applicable law, and navigate estate planning for foreign nationals.
When a foreign national passes away leaving assets in Switzerland—such as real estate, bank accounts, or investments—complex legal questions arise: Which inheritance law applies? Who has authority? And what steps must heirs take to release those assets?
This guide will explain how Swiss private international law (PILA) interacts with inheritance issues, especially in cases involving cross-border estates.
Applicable Law in Swiss Inheritance Cases
Swiss law recognizes the globalized nature of modern estates. Articles 86–91 of the Swiss Private International Law Act (PILA) determine which jurisdiction’s law applies when a deceased person leaves assets in Switzerland but was not a resident of the country.
Key Provisions:
- Article 89 PILA – Swiss authorities at the location of assets can take provisional measures to preserve the estate.
- Article 90 PILA – If the deceased was a Swiss resident at the time of death, Swiss inheritance law generally applies. However, a foreign citizen may choose the law of their nationality by will or inheritance agreement.
- Article 91 PILA – If the deceased was a foreign resident, the applicable inheritance law is determined by the private international law of the last residence country. Swiss authorities will defer unless the deceased was a Swiss citizen who opted for the foreign law.
How Swiss Law Treats Different Types of Assets
Real Estate in Switzerland
Real estate is governed by Swiss local law, regardless of the deceased’s residence or nationality. This is reinforced by Article 86 PILA, which states that real property in Switzerland is inherited under Swiss law. This includes:
- Apartments, homes, or land
- Ownership and title transfers
- Related estate taxes
Financial Assets (Bank Accounts, Securities)
These typically follow the inheritance law applicable to the deceased’s last habitual residence. However:
- Swiss banks may still require official inheritance documentation
- Specific bank agreements or conditions may influence release of funds
Documents Required to Release Assets in Switzerland
To access or transfer assets from a Swiss estate, heirs must usually provide:
- Death certificate – Legal proof of death
- Certificate of inheritance / Probate order – Issued by the country of last residence, confirming legal heirs
- Proof of ownership in Swiss assets – Land registry excerpts, bank account info, etc.
- Swiss tax clearance – Confirmation from Swiss tax authorities that the estate has no outstanding tax obligations
In complex estates, or when heirs reside abroad, additional certified or apostilled documents may be required.
The Importance of Estate Planning for Foreigners with Swiss Assets
Foreign residents with Swiss assets are strongly advised to:
- Draft a clear last will and testament
- Decide whether to opt for national law to apply (allowed under PILA Article 90)
- Seek cross-border legal advice to prevent inheritance conflicts
Without proper planning, heirs may face delays, legal uncertainty, or conflicting jurisdictional claims.
