• news-banner

    Expert Insights

Saying “I do” across borders

Switzerland is no stranger to international couples – today, more than a quarter of Swiss residents are foreign nationals. Of these, the vast majority arrive during adulthood, with many having already committed to their partners some time before taking up residency. Often overlooked, there are some important questions which should always be considered when “I do” is said across borders.

Is a marriage celebrated abroad recognised under Swiss law? Why does it matter?

A marriage validly celebrated outside of Switzerland is in principle recognised in Switzerland. This applies to both heterosexual and same-sex marriages - since 1 July 2022 (when the Swiss law on same-sex marriages entered into force) same-sex marriages concluded abroad are recognised as marriages in Switzerland and not as civil partnerships.

On the contrary, a marriage celebrated abroad is not recognised in Switzerland if it is clear that the spouses do not want to establish a ‘marital community’, but rather are only marrying to circumvent Swiss laws on the admission and rights of residence of foreigners.

There are, of course, exceptions. For example, religious marriages are usually not recognised in Switzerland; although the marriage may be legally binding abroad, the spouses are considered as single in Switzerland.

Why does this matter? If a marriage is not recognised as a marriage for Swiss law purposes, there may be an impact on both tax and legal status and family matters more generally. For example, spouses may not be treated as heirs for succession purposes, and they may not be able to benefit from Swiss matrimonial law protections.

Can foreigners marry in Switzerland?

The Swiss authorities are competent to officiate a marriage where one of the individuals is domiciled (using the Swiss sense of the word, akin to residence) in Switzerland or has Swiss nationality. Swiss law will apply to the marriage. If one of the individuals is a foreign national, they will need to present to the authorities documents concerning their nationality and their residence permit.

What about matrimonial property regimes in Switzerland?

A married couple adopts a matrimonial property regime upon marriage. By entering into a marriage, spouses are not only committing personally to one another, but also economically. The matrimonial property regime is an economic system which applies to the spouses both during the marriage and on divorce or death.

The regime of ‘participation in acquired property’ automatically applies to all married couples (heterosexual or same-sex) in Switzerland. This means that common assets, i.e. all assets accumulated during the marriage that are not personal property are divided between the spouses in the event of divorce or death. Personal assets, i.e. those inherited or accumulated before the marriage, are not divided and are kept as separate property.

It is possible for a couple to elect for another Swiss matrimonial regime to apply by preparing a pre-nuptial or post-nuptial agreement, signed before a Swiss notary public. The two other matrimonial regimes in Switzerland are the regime of ‘separation of property’ and the regime of ‘community of property’.

Why does this matter? The choice of matrimonial regime directly impacts the distribution and inheritance of assets in both cases of divorce or death. It is therefore important to understand the financial consequences of each regime and ensure this is in alignment with both spouses’ wishes. It is equally important to check that the matrimonial regime is also recognised in the country/countries of the nationality of the spouses, and also in any other jurisdiction where key assets are located. The best approach is uniformity in all places concerned, however as some countries (such as the UK, for example) do not have matrimonial property regimes as part of their domestic law, it is important to seek specific advice.

Are there any specific Swiss tax consequences of marriage in Switzerland?

Married couples are jointly taxed in Switzerland, while non-married couples (even those living together and who have children together) are taxed separately.

For married couples, both their incomes are accumulated to calculate their taxes. As Switzerland has progressive taxation of revenues, this can in certain circumstances create vast inequalities. Legal reforms are in discussion in this respect, but it will take some time before we see any change in the Swiss tax rules, if at all.

Typically, spouses can make gifts to one another (and to direct descendants) without triggering Swiss gift tax consequences. However, as gift tax is levied on a cantonal basis, this should be confirmed on a case-by-case basis.

On moving to Switzerland it is always recommended to seek specific advice to determine the effects of a marriage, or indeed a marriage contract, conducted or prepared abroad. Our family and private client teams in Switzerland are excellently placed to assist. For further information, please contact Joanna Metaxas and Sophie Hart.

Our thinking

  • Arbitration Rules – How Different Are They?

    Mazin Al Mardhi

    Insights

  • The status of transgender and intersex athletes in international sports federations

    Pierre Bydzovsky

    Insights

  • International Relocation: The Parent Trap 25 years on ...

    Joshua Green

    Quick Reads

  • FT Wealth quotes Sarah Anticoni and Vanessa Duff on prenups to protect family wealth

    Sarah Anticoni

    In the Press

  • Top Tips to Building your Brand - Women in Chancery

    Katelyn Silver

    Quick Reads

  • The impact of disputes concerning ultimate entitlement on interim maintenance applications and legal services orders

    Sophia Leeder

    Insights

  • The statutory residence test

    Dominic Lawrance

    Insights

  • Potential parental disputes about school fees should a Labour government add VAT to fees

    Sarah Jane Boon

    Quick Reads

  • Labour government - potential change to cohabitation laws?

    Sarah Anticoni

    Quick Reads

  • South China Morning Post quotes Lisa Wong on a high-profile ruling in Hong Kong relating to RIVF

    Lisa Wong

    In the Press

  • Caring across borders: The UK’s Homes for Ukraine scheme and the global nature of parental responsibility

    James Elliott-Hughes

    Quick Reads

  • Succession planning considerations for the 21st century

    Oliver Little

    Insights

  • Paul McCarthy writes for Today's Family Lawyer on surrogacy and immigration law

    Paul McCarthy

    In the Press

  • Game of Homes: Transatlantic Disputes

    Cara Fung

    Quick Reads

  • Felicity Chapman writes for Insider Media on alternatives to court for divorcing business owners

    Felicity Chapman

    In the Press

  • Hong Kong’s top court makes declaration in favour of same-sex partnerships

    Lisa Wong

    Insights

  • Vanessa Duff writes for Wealth Briefing on how the Bank of Mum and Dad can help young people get on the property ladder

    Vanessa Duff

    In the Press

  • Sarah Higgins and David Wells-Cole write for Wealth Briefing on the pitfalls of using unregulated legal services

    Sarah Higgins

    In the Press

  • Back to School: How should recently separated parents face the new term?

    David Hansford

    Quick Reads

  • Case analysis: URS Corporation Ltd V BDW Trading Ltd

    James Worthington

    Insights

  • South China Morning Post quotes Lisa Wong on Hong Kong's surrogacy rules

    Lisa Wong

    In the Press

  • The Family Fund: Bank of Mum & Dad 2.0

    Vanessa Duff

    Quick Reads

  • The Financial Times quotes James Riby on London’s reputation as ‘divorce capital’ of the world

    James Riby

    In the Press

  • Inside Britney and Sam’s $10m prenup

    Shivi Rajput

    Quick Reads

  • Mind your Language !

    Vanessa Duff

    Quick Reads

  • Oops!....I did it again - Britney's third divorce

    Charlotte Posnansky

    Quick Reads

  • NSPCC urges Government to protect children from domestic abuse during holidays

    Shivi Rajput

    Quick Reads

  • Record success for Charles Russell Speechlys in Chambers High Net Worth 2023 directory

    Piers Master

    News

  • Recognising financial abuse in a relationship

    Vanessa Duff

    Quick Reads

  • Top 10 things you may not know about Prenuptial and Postnuptial Agreements

    Vanessa Duff

    Insights

  • Million Dollar Footballer With No Assets?

    David Carver

    Quick Reads

  • eprivateclient quotes Sarah Higgins and David Wells-Cole on the CMA’s investigation into will-writing and quickie divorce legal services

    Sarah Higgins

    In the Press

  • Domestic abuse orders: worth the paper they’re written on?

    Lydia Hutchinson

    Insights

  • Parental responsibility as a form of coercive control

    Lydia Hutchinson

    Insights

  • Are Parental Rights Equal for All Families?

    Vanessa Duff

    Quick Reads

  • Atonement and post separation endeavour: wife keeps £1m gift from husband after his affair and will receive a share of his business’ future profits

    Sophia Leeder

    Quick Reads

  • Making BitCoin a BitClearer

    Charlotte Posnansky

    Quick Reads

  • Can a financial claim in divorce proceed after the death of either party?

    Sarah Higgins

    Quick Reads

  • Second Time Weddings - Family Law (I) dos and don’ts

    Miranda Fisher

    Quick Reads

  • Tina Turner: an inspiration praised for turning the tables on domestic violence

    Matt Foster

    Quick Reads

Back to top