Swiss Inheritance Law in an International Context: Legal bases, tax consequences and estate planning for foreign nationals resident in Switzerland

In an increasingly mobile world, the question of how assets are transferred across borders is of central importance. Foreigners who live in Switzerland or hold assets there are confronted not only with complex Swiss inheritance law, but also with international interdependencies, special tax provisions and cultural differences. This book offers comprehensive and practical guidance that goes far beyond a purely legal presentation.
This book systematically and comprehensively explains the key principles of Swiss inheritance law, clarifies the legal succession, the options for discretionary estate planning and the limitations imposed by the right to a compulsory portion. Particular attention is paid to the specific challenges faced by foreigners: the choice of applicable law, the recognition of foreign wills, the tax treatment of international estates and the optimal structuring of asset succession.
With numerous practical tips, clear examples and clear recommendations for action, this work provides a structured approach to estate planning. Current developments such as the reform of compulsory inheritance rights, the growing importance of digital estates and the special requirements for company succession are also covered.
The book is aimed at foreigners with residence or assets in Switzerland, their family members and advisors who wish to provide their clients with expert support in estate planning. It combines academic depth with practical relevance and provides a valuable basis for legally compliant, well-thought-out and individually tailored solutions.
Bremen University Press has published over 4,800 specialist books in various languages since 2005.
1st edition 2025