Under what circumstances may a foreign national establish a Swiss will? If a foreign national has his last domicile in Switzerland, the judicial or administrative authorities of this domicile are competent to deal with the inheritance procedure, except regarding his immovable property located outside Switzerland, if the state of location claims exclusive competence. (Lex rei sitae) (Art. 86 Federal Act on International Private Law) If a foreign national does not have his last domicile in Switzerland, but at the time of death owns property located in Switzerland, the Swiss judicial or administrative authorities of the place where the property is located are competent to deal with the property to the extent that the competent foreign authorities do not deal with it. This applies to movable property (bank accounts) and immovable property (real estate) located in Switzerland. If several properties and procedures exist in several countries, the procedure takes place in Switzerland if it was first to open the inheritance procedure. (Art. 88 Federal Act on International Private Law) However, even if the Swiss judicial or administrative authorities are not competent to liquidate the inheritance, they are competent to take the necessary provisional measures for the protection of the portion of property located in Switzerland. (Art. 88 Federal Act on International Private Law) Finally, if the inheritance procedure takes place in a country which, like Switzerland, has ratified the Hague Convention on the conflicts of laws relating the form of testamentary dispositions of 6 October 1961, the 56 LAWYERMONTHLY FEBRUARY 2023 SwissWills and Changes to the Lawof Inheritance Thought Leader The new year has begun with a significant development in Swiss estate law, as its century-old law of inheritance has undergone a revision. This month, Lawyer Monthly has had the pleasure of hearing from Swiss attorney Cecile Ringgenberg, who provides an overview of how wills are shaped in Switzerland and what has changed since the new law came into effect on 1 January 2023.
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