Inheritance tax in Switzerland – an overview of the cantons
In Switzerland, the cantons and municipalities can set and collect their own taxes. One of these cantonal taxes is inheritance tax. These can vary greatly from canton to canton.
The marital agreement
Before and after marriage, couples can enter into a marital agreement in which they can regulate the property regime. Individual assets can also become part of a marital agreement. The document must be executed as a public deed.
Statutory entitlement in law of succession
Swiss law not only determines who the heirs of a person are, it also stipulates the share of the estate to which the heirs are usually entitled. In order to determine the legal succession, Swiss law uses a parentelic system.
Will – requirements on form and content
In the event of death, the will is often the most important surviving document. In order for it to be valid, it must meet certain formal requirements. Normally, it must be written by hand, as well as dated and signed.