Advance Inheritance in Switzerland (Erbvorbezug): the Duty to Bring Gifts Into Account
How Art. 626 ZGB treats a lifetime advance to a child differently from an ordinary gift, and how it interacts with the Pflichtteil.
9 min read
Switzerland Inheritance Law
6 articles
Inheritance Tax by Canton in Switzerland: Rates, Exemptions and Open Questions
How Swiss cantons tax inheritances: no federal tax, spouse exemptions everywhere, and where Schwyz, Obwalden and Graubünden differ.
10 min read
Switzerland Inheritance Law: Wills, the 2023 Reform and Cantonal Tax
Swiss inheritance law explained: wills, the 2023 Pflichtteil reform, cantonal inheritance tax, executors and advance inheritances.
6 min read
Switzerland's 2023 Inheritance Reform: What Changed Under the ZGB
How Switzerland's 2023 inheritance reform cut compulsory shares, dropped parents from the Pflichtteil, and widened what a will can freely direct.
10 min read
The Executor (Willensvollstrecker) in Swiss Inheritance Law: Appointment, Duties and Pay
How a Swiss executor is appointed under Art. 517 ZGB, what duties and pay the law actually sets, and what an heir can do about a bad one.
8 min read
Writing a Will in Switzerland: Holograph, Public and Emergency Forms
How to write a valid will in Switzerland under the ZGB: the holograph will, the public will, the Nottestament, revocation, and intestate succession.
9 min read