Planning roadmap for expats in Switzerland (2026) Part Two
min readPART TWO
This article is the second of the three-part series discussing some key planning points for expats in Switzerland. Succession planning is the key focus of this part two.
Succession planning – who gets what?
Planning for now is good. Planning for the longer-term is better, and this includes consideration of both lifetime and death taxes – where they will be charged, on what assets and who will be responsible for paying them. Succession planning is intrinsically linked to lifetime planning, and it is particularly important for expats to ensure that any existing planning you have still ‘works’ whilst you are in Switzerland. On the other side of the coin, if you put planning in place whilst in Switzerland and find yourself leaving the country, it is advisable to review this ahead of departure once you know where you will be going.
If you have a Will, you first need to consider whether it will be recognised generally in Switzerland (and indeed any other jurisdiction in which you have assets) before tackling the particular provisions. Both Swiss law and the majority of European states allow for choice of law elections to be made which, in the right circumstances, can ensure consistency in determining who inherits what. Conflicts which occur between different succession laws is a complex area and specialist advice is always recommended.
If you do not have a Will yet, the thoughts mentioned above apply equally – consideration should be given to your asset base, which jurisdictional succession regime should apply and in which is the most appropriate jurisdiction to execute the Will. The possible use of multiple Wills to cover different assets in different places should also be given careful thought so not to overcomplicate matters unnecessarily. If Switzerland is only a temporary stop in your life plans, this needs to be taken into account: flexibility for mobility is key.
If you were married or entered into a civil partnership outside of Switzerland, you also need to consider whether your union is recognised under Swiss law. For most this is a non-issue, but, for example, religious marriages are sometimes only recognised if there has been a corresponding civil ceremony. If your union is not recognised for Swiss law purposes, there could be a risk that you and your partner's legal and tax status is not as you had anticipated, particularly for succession purposes.
Consideration also needs to be given to what matrimonial property regime applies as a Swiss resident. The matrimonial regime stipulates which assets belong to whom during the marriage / civil partnership and how these assets are divvied up in the event of death (or divorce). This is often overlooked by expats residing in Switzerland and yet this is an important element in determining which assets form part of your estate for the purposes of succession rules and inheritance tax. The default regime for married couples under Swiss law is the regime of 'participation in acquisitions'. Under this regime, a distinction is made between individual property (pre-marital assets and assets received by way of gifts or inheritance during the marriage) and so-called acquired property of a spouse (income from work and earnings derived from individual property during marriage). In the case of dissolution of the marital property regime as a result of the death of a spouse or divorce, each spouse has a monetary claim in the amount of half of the acquired property of the other spouse. Spouses/registered partners may opt out of the Swiss default regime by means of a pre-nuptial or post-nuptial agreement.
For those leaving Switzerland, consideration needs to be given to the impact of losing or changing the benefits of a matrimonial property regime.
Another key, often overlooked, part of succession planning is addressing situations of incapacity and ensuring arrangements are put in place for minor children. Read part three of our series for more.
For more information, please contact Sophie Hart on sophie.hart@crsblaw.com / +41 (0)22 591 17 54, or Catherine Merkt for family law specific matters on catherine.merkt@crsblaw.com / +41 (0)22 591 18 46.
