On January 1, 2025, the revision of the Federal Act on Private International Law (PILA) came into force, introducing new provisions on international inheritance law.

The revision aims to modernize the provisions on international inheritance law and to align them with foreign legal developments, particularly European law, in order to reduce the risk of jurisdictional conflicts with foreign authorities. This will be achieved by (i) improving the coordination of international jurisdiction, (ii) amending the provisions on the recognition of foreign decisions, measures, and deeds, and (iii) aligning the rules on applicable law. Further, the revision aims to eliminate existing ambiguities, thereby enhancing legal and planning certainty in international inheritance matters.

The new provisions grant individuals with assets both in Switzerland and abroad as well as Swiss dual nationals in particular additional options for structuring their international inheritance affairs.

General

The revised international inheritance law continues to follow the principle of unity of succession, according to which the entire global estate is subject to the same jurisdiction and a uniform legal system. Further, the main point of reference continues to be the last domicile of the deceased.

What is new?

The revised international inheritance law contains numerous new provisions. Selected new provisions are explained in more detail below; four new options relate to the jurisdiction, while two relate to the applicable law. None of these options were possible under the previous law.

Jurisdiction

• No mandatory Swiss jurisdiction in the case of a choice of law in favor of Swiss state of citizenship law: Swiss nationals domiciled abroad who make a choice of law in favor of the Swiss state of citizenship law now have the option to declare the foreign authorities of their country of domicile to have jurisdiction over their estate, thereby excluding Swiss jurisdiction (opting-out). The deceased can thus expressly provide for a split between jurisdiction and choice of law.
• Exclusion of Swiss jurisdiction: Foreign nationals with last domicile in Switzerland now have the option to declare the foreign authorities of the state of their citizenship to have jurisdiction over the estate, thereby excluding Swiss jurisdiction.
• Choice of jurisdiction for real estate located abroad: Possibility to subject real estate located abroad to the relevant foreign jurisdiction.
• Limitation of Swiss jurisdiction: Swiss authorities may now decline jurisdiction over the estate of Swiss nationals domiciled abroad if the foreign authorities of the state of citizenship of the deceased, the country of the last habitual residence of the deceased, or – where specific assets are concerned – the country where the assets are located, are handling the estate. The same applies to the jurisdiction for the assets located in Switzerland that belong to foreign nationals domiciled abroad.

Applicable Law

• Expanded choice of law for dual nationals: Swiss dual nationals now have the option to make a choice of law in favor of the foreign law of their second nationality, although the Swiss law on statutory entitlements (Pflichtteilsrecht) remains reserved. Swiss law on statutory entitlements therefore remains applicable regardless of the choice of law.
• Renvoi: As a general rule, the estate of a deceased whose last domicile was in Switzerland is subject to Swiss law, unless the deceased made a choice of law. However, if the deceased had its last domicile abroad, its estate is subject to the law referred to by the rules of private international law of its country of domicile. If the foreign rules of private international law refer back to Swiss rules of private international law (renvoi), the revised provisions of international inheritance law now declare the substantive inheritance law of the foreign country of domicile to be applicable.

Questions? We are happy to assist you with your individual estate planning, taking both inheritance and tax law aspects into account. We look forward to hearing from you.