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Commentary

SW3.4.1 Form and types of wills in Switzerland

Switzerland

For more details on inheritance tax in Switzerland, see SW1.3.4 (for residents) and SW1.4.4 (for non-residents).

Globally mobile individuals need to be aware that wills that are valid in their home country may not necessarily be valid in another jurisdiction.

SW3.4.1ÌýÌýÌýÌý Form and types of wills in Switzerland

To make a valid will under Swiss law, a person must (Swiss Civil Code, Art 467):

  1. Ìý

    •ÌýÌýÌýÌý be mentally capable

  2. Ìý

    •ÌýÌýÌýÌý have the legal capacity to dispose of their property

  3. Ìý

    •ÌýÌýÌýÌý be at

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