International residents and expatriates living in Switzerland frequently hold multi-jurisdictional assets, including vacation chalets in France, bank accounts in the UK, property portfolios in Spain, or brokerage investments in the United States. When drafting a will, the fundamental legal question arises: does a single Swiss holographic will legally govern assets located abroad? Under Art. 86 Para. 1 of the Swiss Federal Act on Private International Law (PILA), Swiss authorities claim jurisdiction over the worldwide estate of any deceased person whose last domicile was in Switzerland.

However, cross-border estate administration is rarely seamless. While Swiss law asserts jurisdiction over worldwide movable property (cash, shares, chattels), foreign jurisdictions frequently assert territorial sovereignty over immovable property (real estate) situated on their soil under the doctrine of lex rei sitae. Without careful coordination, an estate can suffer from legal fragmentation (Nachlassspaltung), subjecting assets to competing probate proceedings, conflicting forced heirship claims, and cross-border inheritance taxes.

Reviewed and verified under the Swiss Civil Code (2023 Reform) by the onlinedokument.ch Legal Team

Key Takeaways on Foreign Assets in a Swiss Will:

  • Worldwide Principle (Art. 86 PILA): Swiss probate courts apply Swiss succession rules to all global assets unless an international treaty or foreign real estate law prevents it.
  • 1961 Hague Convention on Testamentary Form: A valid Swiss handwritten will (Art. 505 CC) is formally recognized by more than 40 nations, including the UK, Germany, France, Italy, and Spain.
  • Foreign Real Estate Caveat: Immovable property in common law jurisdictions (UK, US, Canada) or civil law registries usually requires separate local probate administration and certified apostilles.
  • Choice of Law (Professio Juris under Art. 90 Para. 2 PILA): Foreign nationals domiciled in Switzerland can formally elect their home country's succession law to bypass Swiss forced heirship (Pflichtteile).

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1. Movable vs. Immovable Foreign Assets

International conflict of laws draws a sharp operational distinction between movable assets and real estate:

A. Foreign Bank Accounts and Movable Capital

Foreign cash deposits, investment portfolios, and liquid securities are governed by the law of the deceased's last domicile. If you die domiciled in Geneva or Zurich, the Swiss Certificate of Heirship (Erbschein / Certificat d'héritier)—equipped with an official Apostille—will typically be accepted by banks in London, Frankfurt, or New York to release funds to your designated beneficiaries.

B. Foreign Real Estate (Lex Rei Sitae)

Immovable property is virtually always governed by the domestic law of the country where the property is physically situated. While EU member states apply EU Succession Regulation No. 650/2012 (which accepts the law of habitual residence, i.e., Switzerland), local land registries in France, Italy, or Spain still require local notarial deeds and local tax clearance before updating title ownership.

Asset Category Applicable Law (PILA) International Recognition Practical Requirements
Foreign Bank Accounts & Shares Swiss Law (Art. 86 PILA) High (Global personal status) Swiss Certificate of Heirship with Apostille.
EU Real Estate (France, Germany, Italy) EU Succession Reg. / Situs Law High via EU treaty recognition Local notary deed for land registry entry.
UK / US Real Estate Lex Rei Sitae (Common Law) Separate Probate Order required Dedicated local will (situs will) recommended.
Foreign Corporate Holdings Law of Corporate Seat Dependent on Articles of Association Check shareholder agreements & transfer restrictions.

Strategic Recommendation: For international families, estate planning should extend beyond a will. An Advance Healthcare Directive designates emergency medical decision-makers in Switzerland, while a General Power of Attorney allows a trusted agent to manage financial transactions across jurisdictions. If personal loans exist between family members across borders, a formal Acknowledgment of Debt guarantees proper accounting prior to probate distribution.

2. Professio Juris: Electing Your Home Country's Law

Foreign nationals domiciled in Switzerland have access to a powerful legal option under Art. 90 Para. 2 PILA known as professio juris. By including an explicit choice-of-law clause in their Swiss will, they can designate that the succession of their entire estate—or their assets in Switzerland—shall be governed by their national law instead of the Swiss Civil Code.

This allows UK, US, Australian, or Canadian citizens to escape mandatory Swiss forced heirship quotas (Pflichtteile) and distribute their estate completely at their own discretion. Note that dual Swiss citizens cannot elect foreign law: under Swiss private international law, the Swiss nationality always takes precedence in Switzerland.

3. The Dual-Will Strategy and Accidental Revocations

Where significant real estate is held in countries with lengthy probate procedures (like the UK or the US), solicitors frequently recommend a separate local "situs will" restricted strictly to that jurisdiction's assets. When executing a new Swiss will, you must ensure that your standard revocation clause does not inadvertently cancel your foreign will, as explained in our guide on revoking and replacing earlier wills.

Your Swiss will should specifically state: «I hereby revoke all prior testamentary dispositions made by me, with the express exception of my English will dated [Date] executed before [Solicitor Name], which shall continue to govern exclusively my real estate in the United Kingdom.»

Frequently Asked Questions

Will my Swiss holographic will be recognized in the UK or US?

Yes, in terms of formal validity. Under the 1961 Hague Convention on Testamentary Dispositions and the UK Wills Act 1963, a will valid under the internal law of the country where it was executed or where the testator resided is recognized as formally valid in the UK and in most US states. However, court probate procedures must still be completed locally.

Can I write my Swiss will in English?

Yes. Swiss inheritance law does not mandate that a holographic will be written in an official Swiss language (German, French, Italian, Romansh). A will written entirely by hand in English is fully valid under Art. 505 CC, provided its terms are clear. Upon death, Swiss probate authorities will simply order a certified translation.

Does Switzerland have double taxation treaties on inheritances?

Switzerland maintains bilateral double taxation treaties regarding inheritance taxes with several countries, including the UK, the United States, Germany, Denmark, and the Netherlands. However, treaties do not exist with France, Spain, or Italy, meaning foreign real estate may be subject to local inheritance taxes with limited relief.

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