Inheritance

Death of a relative, estate, wills and division

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This page is for the relatives of a deceased person and for anyone who wishes to plan their own succession. It sets out the rules of the Swiss Civil Code and the procedure followed in Geneva, where the succession commences at the deceased’s last domicile. Gifts made during one’s lifetime are explained on the contract law page, and the advance care directive, which prepares for incapacity rather than death, on the curatorship page.

You have just lost a relative

• First steps: reporting the death, a will that has been found, bank accounts;
• Accept or disclaim: the deceased’s debts, three-month time limit, public inventory;
• Certificate of inheritance and division: proving your status as heir, managing the estate together, dividing it;
• Tax: inheritance tax return and Geneva inheritance tax.

You are planning your succession

• Who inherits: statutory heirs, spouse, cohabiting partner, blended family;
• Statutory entitlement: what a will cannot take away from close relatives;
• Wills and contracts of succession: form, safekeeping, executor;
• International successions: domicile or property abroad, choice of national law.

How to challenge a will or a gift and a table of time limits are at the end of the page.

The steps, in order

1. Within two days: report the death to the civil registry office (état civil) of the place of death, in writing or in person, with a medical certificate. In a hospital or a nursing home (EMS), the institution does this; otherwise, the duty to report the death falls on the surviving spouse or registered partner, the close relatives, the persons who lived with the deceased or those who were present at the death, who may instruct a third party in writing to do so, e.g. the funeral directors (Civil Status Ordinance: art. 34a (new tab) and 35 OEC (new tab)). Reporting the death is free of charge; only the certificates issued are charged for.

2. Without delay: hand over any will that has been found to the Justice of the Peace, without opening it (see below).

3. From the time of death: do not touch the deceased’s property. Paying their bills or their rent, making transactions on their accounts, terminating their contracts or taking items for yourself in principle amounts to acceptance and results in the loss of the right to disclaim. Only the acts required for the simple administration of the estate and the continuation of the deceased’s business remain permitted (Swiss Civil Code: art. 571 para. 2 CC (new tab); see Accepting or disclaiming the inheritance).

4. Promptly: inform the employer, the banks, the insurers and the pension fund. Survivors’ benefits from the 2^nd pillar are not part of the estate: the beneficiaries contact the fund themselves (see Who inherits?).

5. Within two weeks: the tax inventory, which the law provides for within this time limit (which can be extended); in practice, the Cantonal Tax Administration (AFC) summons the heirs only in certain cases. Before the inventory, no one may dispose of the property without the AFC’s consent. Signing the inventory does not amount to accepting the inheritance (Federal Direct Tax Act: art. 154 (new tab) and 156 LIFD (new tab); Geneva Tax Procedure Act: art. 62 (new tab) and 64 LPFisc (new tab); see Taxes and inheritance in Geneva).

6. Within one month: if in doubt about the debts, apply to the Justice of the Peace for a public inventory (the month generally runs from the time you learn of the death; art. 567 (new tab) para. 2 and 580 para. 2 CC (new tab)); if property is at risk of disappearing, ask for it to be sealed.

7. Within 30 days of the AFC’s letter: file the simplified inheritance tax return (déclaration de succession simplifiée), if this option is available (the time limit cannot be extended); otherwise, file the full return within 3 months of the death (where the succession commenced in Geneva), even if the debts appear to exceed the assets. Filing the return does not cause you to lose the right to disclaim (see Taxes and inheritance in Geneva).

8. Within 3 months: accept or disclaim. Without a disclaimer, the inheritance is acquired, debts included. The time limit runs, for a statutory heir, from the time they learn of the death and, for an heir named in a will, from the official notification of the will (art. 567 (new tab) and 571 para. 1 CC (new tab); see Accepting or disclaiming the inheritance).

9. Then: obtain a certificate of inheritance (certificat d’héritier) from a notary, to prove your status as heir to the banks and insurers. If there is a will, the certificate is issued to the named heirs only after the one-month period for objections has expired (see Certificate of inheritance, community of heirs and division).

To arrange, during your lifetime, the management of your affairs and your medical choices should you lose capacity of judgement, see the advance care directive and the advance medical directives.

Who does what in Geneva?

The succession commences at the deceased’s last domicile, even if they died elsewhere: for a person domiciled in Geneva, the Geneva authorities have jurisdiction (art. 538 para. 1 CC (new tab); for property abroad, see International successions).

A notary is not needed to report the death, disclaim the inheritance or file the inheritance tax return, but in Geneva one is needed for the certificate of inheritance. The Justice of the Peace does not rule on substantive disagreements between heirs (will, status as heir, division), but it remains competent if the dispute concerns the management of the estate before the division, e.g. to appoint a representative of the community of heirs; it does not give legal advice; a request sent by ordinary email is not taken into consideration, unless it bears an authenticated electronic signature.

The will: delivery, opening and objection

Anyone who finds a will or has one in their keeping – a relative, a nursing home, a person of trust – must hand it over to the Justice of the Peace without delay, without opening it, even if it appears to be invalid, revoked or replaced by a more recent will; if there are several, all of them must be handed over (art. 556 (new tab) para. 1 and 2 and 557 para. 3 CC (new tab); Geneva Act implementing the Civil Code: art. 110 para. 1 LaCC (new tab)). Anyone who conceals or destroys a will risks being declared unworthy to inherit (art. 540 CC (new tab)) and is liable to criminal prosecution under the Swiss Criminal Code (art. 254 CP (new tab)).

The justice of the peace opens the will within one month of its delivery. In Geneva, the opening takes the form of a written notification: each person who has rights in the estate receives a copy of the clauses that concern them; for wills deposited with a notary, the notary makes these notifications directly (art. 557 (new tab) and 558 CC (new tab); art. 110 para. 3 LaCC (new tab)). The Justice of the Peace also decides who manages the property provisionally: the statutory heirs, by way of a provisional transfer of possession, or an official administrator (art. 556 para. 3 CC (new tab)). The cost of opening the will and the role of the executor are explained under Wills and contracts of succession.

Objection: the statutory heirs, or the persons who benefit under an earlier will, who dispute the rights of the named heirs may lodge an objection with the Justice of the Peace within one month of the notification; the objection blocks the certificate of inheritance, but does not replace legal action (art. 559 para. 1 CC (new tab); see Certificate of inheritance, community of heirs and division and Challenging a will or a gift).

The deceased’s bank accounts

A death does not, in itself, entail any decision to “freeze” the accounts: they now belong to all the heirs together, who must act unanimously, unless an executor, an administrator or a representative has been appointed. The bank may therefore require the consent of all the heirs and a certificate of inheritance (art. 602 para. 2 CC (new tab)). Before the tax inventory, the AFC’s consent is additionally required, and the AFC may also freeze the deceased’s assets (see Taxes and inheritance in Geneva).

• Power of attorney: by law, it in principle lapses on death, but bank forms often provide that it remains valid. The heirs may revoke it at any time (Code of Obligations: art. 34 (new tab), 35 (new tab) and 405 CO (new tab)). Using it for withdrawals or payments may constitute interference in the affairs of the estate and result in the loss of the right to disclaim;
• Information: the bank cannot invoke banking secrecy against the heirs; each of them may, on their own, obtain information on the deceased’s assets, except strictly personal information (ATF 133 III 664 (new tab); ATF 135 III 597 (new tab)). For transactions prior to the death that the bank properly executed on the deceased’s instructions, e.g. transfers to third parties, the right to information is more limited: it requires the heir to be able to assert an infringement of their statutory entitlement or a right to bringing into hotchpot (rapport). This limit does not apply where the purpose is to check whether the bank properly performed its mandate (Federal Supreme Court judgment 4A_522/2018 of 18 July 2019 (new tab));
• Unknown accounts: the Swiss Banking Ombudsman (new tab) searches Swiss banks for assets with which they have lost contact. The request is made online or by post, with an identity document, the death certificate and a certificate of inheritance or, failing that, proof of the family relationship; the fee is CHF 100.–.

Protective measures

The Justice of the Peace takes, of its own motion, the measures needed to ensure that the estate passes to those entitled to it (art. 551 CC (new tab)). Anyone claiming a right in the estate, as well as the executor, may ask it to order sealing; save in special circumstances, the request must be made within one month of the death; in an emergency, a police commissioner may order sealing (art. 94 (new tab) and 95 LaCC (new tab)). If an heir is absent and has no representative, or if the heirs are uncertain or unknown, it orders the official administration of the estate (art. 554 CC (new tab)). According to the Geneva Judiciary, anyone who learns of the death of a person with no family and no will must inform the Justice of the Peace immediately, stating what they know of that person’s assets and debts.

Heir who is a minor or under curatorship

When one of the parents dies, the surviving parent must submit an inventory of the assets of the minor child to the child protection authority (art. 318 para. 2 CC (new tab)); in Geneva, the Child and Adult Protection Court contacts the surviving parent to find out what share goes to the child and how it will be managed. The Court may appoint a curator if it considers that the child’s assets are at risk. To disclaim on behalf of a minor child or of an heir under curatorship, see Accepting or disclaiming the inheritance; for a conflict of interest on division of the estate, see Certificate of inheritance, community of heirs and division and, more generally, the curatorship page.

Documentation and useful links

• GE: Death, steps to take, in FrenchWEB
• Geneva Judiciary: Successions (Justice of the Peace)WEB
• Geneva Judiciary: “Successions” brochure (February 2025 edition), in FrenchPDF
• Swiss Banking Ombudsman: search for assetsWEB

Three circles of relatives

The Swiss Civil Code (CC) divides the family into three successive groups, known as “parentelae” (art. 457 (new tab) to 460 CC (new tab)):

• the issue: children, grandchildren, great-grandchildren;
• failing them, the father and mother and their issue: brothers and sisters, nephews and nieces;
• failing them, the grandparents and their issue: uncles and aunts, cousins.

A closer group excludes the groups that follow: if the deceased leaves a single child, the deceased’s brothers and sisters do not inherit. A child, brother or sister who died before the deceased is replaced by his or her own issue, who share that person’s part. Beyond the grandparents’ family, relatives no longer inherit. If there are no heirs at all, the estate passes to the canton of last domicile or to the municipality designated by cantonal law (art. 466 CC (new tab)); in Geneva, it passes to the State (RSG D 1 25).

To inherit, a person must survive the deceased. An heir who dies after the deceased, even shortly after, passes his or her rights on to his or her own heirs (art. 542 CC (new tab)). Moreover, a person is unworthy to inherit, even under a will, in particular if he or she intentionally and unlawfully killed or attempted to kill the deceased. The same applies to anyone who, by wilful deception, threats or force, induced the deceased to make or revoke a will or prevented the deceased from doing so, and to anyone who intentionally concealed or destroyed a will that the deceased was unable to make again. Forgiveness by the deceased ends the unworthiness (art. 540 CC (new tab)). Disinheritance, by contrast, requires a disposition by the deceased (see Statutory entitlement, hotchpot and abatement).

The share of the spouse or registered partner

The surviving spouse, or the surviving registered partner, inherits alongside the other statutory heirs (art. 462 CC (new tab)):

• half of the estate if the deceased leaves issue;
• three quarters alongside the father, the mother, brothers and sisters or their issue;
• the whole estate if there are neither issue nor members of this second group: the spouse excludes the grandparents, uncles, aunts and cousins.

A spouse ceases to be a statutory heir when the divorce judgment becomes final (art. 120 para. 2 CC (new tab)); a registered partner, under the Registered Partnership Act (LPart), when the dissolution of the partnership becomes final (art. 31 para. 1 LPart (new tab)). Since 1 July 2022, registered partners can convert their partnership into a marriage: they are then considered to be married (art. 35 (new tab) and 35a LPart (new tab)).

Some examples

Art. 457 (new tab), 458 (new tab), 462 (new tab) and 466 CC (new tab). These shares apply where there is no will. A will or a contract of succession may change them within the limits of the statutory entitlement, i.e. the compulsory share (réserve; see Statutory entitlement, hotchpot and abatement). For a married couple, they apply to what remains after the liquidation of the matrimonial property regime (see below).

Children, adopted children, stepchildren

All children inherit in equal shares, whether they were born within or outside marriage. An adopted child has the legal status of a child of the adoptive parents: the child inherits from them, but no longer from the birth family, since the ties with that family are severed. Exception: a child adopted by the spouse, registered partner or cohabiting partner of his or her father or mother keeps the tie with that parent (art. 267 CC (new tab)).

Only a legal parent-child relationship counts. The Federal Supreme Court restated this with regard to the former “maintenance paternity” (paternité alimentaire), which did not create such a relationship: it gives no right to inherit, and the person concerned should have brought a paternity action (ATF 150 III 160 (new tab)). Stepchildren who have not been adopted do not inherit by law (see below).

Surviving spouse: first the matrimonial property regime

Death dissolves the matrimonial property regime (art. 204 para. 1 CC (new tab)). Before the estate is divided, the regime must be liquidated, i.e. it must be determined what the survivor is entitled to as a spouse; only the remainder forms the estate. On the matrimonial property regime and its liquidation, see also the divorce page.

Without a marital agreement, the spouses are subject to participation in acquired property. Each spouse keeps his or her individual property: property owned before the marriage, inheritances and gifts received, personal effects, compensation for non-pecuniary damage, assets acquired to replace individual property (art. 198 CC (new tab)). Each spouse, or his or her estate, is entitled to half of the other spouse’s surplus: put simply, half of what the other spouse saved during the marriage, after deduction of debts (art. 215 CC (new tab)). The estate therefore comprises the deceased’s individual property and the deceased’s share of the surplus, once the mutual claims have been set off.

All property of a spouse is presumed to be acquired property unless proven otherwise (art. 200 para. 3 CC (new tab)): anyone relying on an inheritance or on property owned before the marriage must prove it.

Example. A couple married without a marital agreement, with two children, saved CHF 400'000.– during the marriage, in the husband’s name; the wife saved nothing. The husband also owned CHF 100'000.– inherited from his parents. On his death, the wife first receives half of the savings, i.e. CHF 200'000.–, under the matrimonial property regime. The estate comprises the rest: CHF 200'000.– of acquired property and CHF 100'000.– of individual property, i.e. CHF 300'000.–. The wife inherits half of it (CHF 150'000.–), each child a quarter (CHF 75'000.–). In total, the wife receives CHF 350'000.–.

By a marital agreement, executed before a notary, the spouses may allocate more than half of the surplus to the survivor, or even the whole surplus. Such a clause may not, however, encroach on the statutory entitlement of children who are not the issue of both spouses (art. 184 (new tab) and 216 CC (new tab)).

Surviving spouse: usufruct and home

By will or contract of succession, a spouse may leave the survivor the usufruct of the whole share passing to their common issue, instead of the survivor’s statutory share: the survivor has the use of these assets and receives the income from them, while the children become their owners. In addition to this usufruct, the testator spouse may freely dispose of half of the estate (a quarter before 2023). If the survivor remarries or enters into a registered partnership, the usufruct ceases, for the future, to encumber the part of the estate corresponding to the statutory entitlement of the issue (art. 473 CC (new tab)).

The survivor may also ask to keep the couple’s home:

• in the division of the estate, ownership of the house or flat in which the spouses lived and of the household effects, credited against the survivor’s share; where circumstances justify it, at the request of the survivor or of the other statutory heirs, a usufruct or a right of residence may be granted instead of ownership (art. 612a CC (new tab));
• already in the liquidation of the matrimonial property regime, to maintain the survivor’s standard of living, a usufruct or a right of residence over the marital home that belonged to the deceased, credited against the survivor’s participation claim, unless the marital agreement provides otherwise (art. 219 CC (new tab)).

These rights do not extend to premises in which the deceased practised a profession or ran a business, if one of the deceased’s issue needs them to continue that activity (art. 219 (new tab) para. 4 and 612a para. 3 CC (new tab)). The right to allocation in the division of the estate also applies to a surviving registered partner (art. 612a para. 4 CC (new tab)).

Death during divorce proceedings

A spouse remains a statutory heir as long as the divorce judgment is not final. Since 1 January 2023, however, the spouse loses his or her statutory entitlement if, at the time of death, divorce proceedings are pending and:

• the proceedings were brought by joint petition, or were continued under the rules on divorce by joint petition; or
• the spouses have lived apart for at least two years.

The statutory entitlements are then calculated as if the deceased had not been married (art. 472 CC (new tab)). In these same cases, unless otherwise provided, the spouse also loses the benefits provided for by a will or contract of succession, and the clauses of the marital agreement that alter the statutory division of the surplus or of the community property do not apply (art. 120 (new tab) para. 3 no. 2, 217 (new tab) para. 2 and 241 para. 4 CC (new tab)). The survivor does, however, keep his or her statutory share in the liquidation of the matrimonial property regime, which is dissolved on the day of death. The same rules apply to the dissolution of a registered partnership.

Cohabiting partners and blended families

A cohabiting partner is not a statutory heir, even after many years of living together. Without a will or a contract of succession, the partner receives nothing from the estate; outside the estate, only pension provision (2^nd and 3^rd pillars) and life insurance can go to the partner, on the conditions set out below. The same applies to stepchildren who have not been adopted. Several tools can protect them:

• a will or a contract of succession, within the limits of the disposable part, which amounts to half of the estate if you have children and to the whole estate if you have neither spouse nor issue (see Statutory entitlement, hotchpot and abatement and Wills and contracts of succession);
• a life insurance policy that names the cohabiting partner or the stepchild as beneficiary (see below);
• pillar 3a: a person who lived with the deceased without interruption for at least five years immediately before death, or who must provide for the maintenance of a common child, is a beneficiary in the 2^nd rank, together with the issue, after the spouse (art. 2 OPP 3 (new tab));
• the pension fund, if its regulations provide for benefits for the life partner, on the same conditions of five years or a common child, under the Federal Act on Occupational Retirement, Survivors’ and Disability Pension Plans (art. 20a LPP (new tab));
• adoption of the child of a spouse or cohabiting partner, which makes the child the adoptive parent’s child without severing the tie with the parent who forms a couple with the adoptive parent; the ties with the other birth parent, however, are severed (art. 267 CC (new tab)).

For the pension fund, the regulations may be stricter than the law: they may e.g. require an uninterrupted joint household, or that the insured person named the partner in writing, during his or her lifetime. The decisive step is therefore taken during the insured person’s lifetime: read the regulations and notify the fund of your partner. Nothing is owed to the partner on this basis if he or she already receives a widow’s or widower’s pension (art. 20a para. 2 LPP (new tab)).

In a blended family, neither the marital agreement nor the spouse’s usufruct can encroach on the statutory entitlement of children who are not the issue of both spouses (see above). On the absence of any maintenance obligation between cohabiting partners during their lifetime, see the family law page. In Geneva, a cohabiting partner also pays high inheritance tax (droits de succession), with no relief for the length of the relationship (see Taxes and inheritance in Geneva).

From 27 May to 17 September 2026, the Legal Affairs Committee of the Council of States put out for consultation a preliminary draft on a “civil solidarity pact” (pacte civil de solidarité, PACS). This text is not in force and may still change, including as regards any effects on death: as things stand, only the tools above protect a cohabiting partner.

What falls outside the division: pension provision and life insurance

Some sums paid on death do not form part of the estate: they go directly to the beneficiaries designated by the law, the regulations or the contract, whether or not they are heirs.

2^nd pillar. Survivors’ benefits from the pension fund do not form part of the estate and are not subject to abatement (ATF 129 III 305 (new tab)). They go to the spouse or registered partner and to the orphans. The regulations may also provide for benefits for dependants or the life partner and then, failing them, for other relatives, in an order and within limits laid down by law (art. 19 (new tab) to 20a LPP (new tab)). Vested benefits are also paid outside the estate, in the order laid down in art. 15 OLP (new tab).

Pillar 3a. The order of beneficiaries is laid down in art. 2 OPP 3 (new tab): first the spouse or registered partner (1^st rank); then direct descendants, persons substantially supported by the deceased and the life partner (2^nd rank); finally parents, brothers and sisters and the other heirs (ranks 3 to 5, in that order). At present, the account holder can neither exclude nor reduce the spouse: the holder can only divide the capital among the 2^nd-rank beneficiaries, in principle without being able to exclude one of them entirely (the question is disputed), and change the order of ranks 3 to 5. From 1 June 2027, the holder will be able to place 2^nd-rank beneficiaries (e.g. his or her children or life partner) in the same rank as the spouse and set their shares, but none of them will be allowed to receive less than 10% of the capital: it will never be possible to exclude the spouse entirely. The same 10% limit will apply to vested benefits.

Life insurance. The policyholder freely designates the beneficiary, without the insurer’s consent, and may change this designation until death, even by will, unless the policyholder has waived the right to revoke it by a written and signed statement in the policy handed over to the beneficiary. The beneficiary acquires a right of his or her own, outside the estate (art. 76 (new tab) to 78 LCA (new tab)). A vague designation (“my children”, “my heirs”) is interpreted according to the law (art. 83 LCA (new tab)): it is better to name the beneficiaries. Descendants, the spouse or registered partner, parents, grandparents, brothers and sisters who are designated as beneficiaries receive the insurance benefits even if they disclaim the inheritance (art. 85 LCA (new tab); see Accepting or disclaiming the inheritance). On the contract itself, see Private insurance.

Outside the estate does not mean outside every calculation: unlike the 2^nd pillar, life insurance and pillar 3a may be taken into account in calculating the heirs’ statutory entitlements and be subject to abatement (see Statutory entitlement, hotchpot and abatement). OASI survivors’ pensions fall under social insurance; the taxation of these lump sums is dealt with under Taxes and inheritance in Geneva.

Documentation and useful links

• Federal Council: new rules for pillar 3a beneficiaries (press release of 12 June 2026), in FrenchWEB
• Parliament: consultation on the civil solidarity pact (27 May 2026), in FrenchWEB

Who has a statutory entitlement?

Under the Swiss Civil Code (CC), only the surviving issue, spouse and registered partner are heirs with a statutory entitlement; their entitlement is half of their statutory share (art. 470 (new tab) and 471 CC (new tab)). Since 2023, parents no longer have one; brothers and sisters, a cohabiting partner and stepchildren have none. If there is no heir with a statutory entitlement, you can dispose of your entire estate.

A registered partner is treated as a spouse. The fractions apply to the calculation base described below, once the matrimonial property regime has been wound up. If divorce proceedings were pending at the time of death, the spouse may, under certain conditions, lose his or her statutory entitlement (art. 472 CC (new tab)). Statutory shares and death during divorce proceedings: see Who inherits?

Example. A man dies leaving his wife, two children and an estate of CHF 800'000.–. Their statutory entitlements amount to CHF 200'000.– for his wife and CHF 100'000.– for each child: he was free to leave the remaining CHF 400'000.– to one of them, to a third party or to a charity.

To favour your spouse, you can also leave him or her the usufruct of the share passing to your common issue, instead of his or her statutory share; in addition to this usufruct, the disposable part is half of the estate (art. 473 CC (new tab); see Who inherits?).

Death or will before 2023

The estate is governed by the law in force on the day of death (art. 15 and 16 para. 3 Final Title CC): the former statutory entitlements apply to deaths that occurred up to 31 December 2022. A will drawn up before 2023 remains valid; if death occurs later, the new statutory entitlements apply. However, wording such as “I reduce my children to their statutory entitlement” may today give rise to differing interpretations (old or new fractions): it is wise to reread the will and make it more precise (see Wills and contracts of succession).

Disinheriting an heir with a statutory entitlement

Reducing a child or your spouse to the statutory entitlement does not require any reason. Depriving them of the statutory entitlement as well – disinheritance – is only possible by will or contract of succession, if the heir has committed a serious criminal offence against the deceased or a person close to the deceased, or has seriously breached the duties imposed by law towards the deceased or the deceased’s family (art. 477 CC (new tab)). The Federal Supreme Court requires a culpable breach, objectively and subjectively serious, that has seriously harmed the family community: a mere falling-out is not enough (ATF 106 II 304 (new tab)).

• The reason must be stated in the will or contract. If the disinherited heir disputes it, he or she brings an action in abatement, and it is for the person who benefits from the disinheritance to prove the reason; failing that, the disinherited heir in principle obtains his or her statutory entitlement (art. 479 CC (new tab); see Challenging a will or a gift);
• The issue of the disinherited heir keep their own statutory entitlement, as if he or she had died before the deceased (art. 478 para. 3 CC (new tab));
• A descendant against whom there are certificates of shortfall (actes de défaut de biens) may be disinherited for half of his or her statutory entitlement, if that half goes to his or her children; this disinheritance lapses at his or her request if, at the time of death, there are no longer any certificates of shortfall or their total does not exceed a quarter of his or her share (art. 480 CC (new tab)).

Not to be confused with unworthiness to inherit, which excludes an heir by operation of law, without a will, e.g. a person who intentionally killed or attempted to kill the deceased (art. 540 CC (new tab); see Who inherits?).

Renouncing your share during the deceased’s lifetime

An heir may renounce his or her future inheritance, statutory entitlement included, free of charge or in return for consideration. This requires an inheritance renunciation contract concluded with the person whose estate is concerned, in the form of a public will: before a public official – in Geneva, a notary – and two witnesses (art. 495 (new tab) and 512 CC (new tab)). A unilateral renunciation is not enough. Unless the contract provides otherwise, it also applies to the issue of the heir who renounces. On contracts of succession in general, see Wills and contracts of succession.

Gifts and advancements against the share of the estate: hotchpot

Hotchpot restores equality between statutory heirs, in line with the presumed wishes of the deceased: certain gifts received during his or her lifetime count as an advancement against the heir’s share of the estate (avance d’hoirie; art. 626 CC (new tab)). The gift itself (form, revocation) is dealt with on the contract law page.

• Issue: hotchpot is presumed for gifts that serve to establish, secure or improve their livelihood – dowry, endowment, assignment of assets, debt remission, substantial help with buying a home… – unless the deceased expressly exempted them (art. 626 para. 2 CC (new tab));
• Other gifts: brought into hotchpot only if the deceased made them as an advancement against the share of the estate (art. 626 para. 1 CC (new tab));
• Education and training: only what exceeds the usual costs is brought into hotchpot, unless a contrary intention of the deceased is proven; a child whose education is not yet completed, or who is disabled, receives fair compensation on division (art. 631 CC (new tab)).

The heir chooses whether to bring the asset itself into hotchpot or to set off its value against his or her share (art. 628 CC (new tab)). What counts is the value on the day of death, or the sale price if the asset has been sold in the meantime: a flat given twenty years ago counts at its value at the time of death (art. 630 CC (new tab)). Hotchpot only applies between statutory heirs; abatement, on the other hand, protects the statutory entitlement against any beneficiary. An exemption from hotchpot therefore does not prevent abatement (art. 527 (new tab) no. 1 and 629 CC (new tab)).

Abatement: restoring the statutory entitlement

A will, a contract of succession or a gift that encroaches on the statutory entitlement remains valid as long as the aggrieved heir has not taken action. An heir who receives less than his or her statutory entitlement in value may bring an action in abatement until it is restored (art. 522 CC (new tab)); the statutory entitlement is a share in value, not a right to a specific asset. It is calculated on the following calculation base:

1. the deceased’s assets on the day of death;

2. less the debts, the funeral expenses, the costs of sealing and inventory, and one month’s maintenance for the persons who lived in the same household as the deceased (art. 474 CC (new tab));

3. plus inter vivos gifts subject to hotchpot or abatement: in particular, whatever their date, advancements against the share of the estate, whether subject to hotchpot or exempt from it, and transfers made with the manifest intention of circumventing the statutory entitlement, as well as other gifts made in the last five years (customary occasional gifts excepted) (art. 475 (new tab), 527 (new tab) and 626 CC (new tab));

4. plus the surrender value of insurance payable on death, pillar 3a included, and pillar 3a bank assets (art. 476 CC (new tab)).

Abatement applies first to what the heirs receive by law, then to dispositions mortis causa (will, contract of succession), and only then to inter vivos gifts: the benefits under a marital agreement taken into account for the statutory entitlements, then, in the same proportion, freely revocable gifts and pillar 3a, and finally the other gifts, from the most recent to the oldest (art. 532 CC (new tab)).

Example. A widower leaves two children, assets of CHF 500'000.– and debts and funeral expenses of CHF 20'000.–; two years earlier, he gave CHF 120'000.– to a friend. The calculation base is CHF 600'000.–, and the children’s statutory entitlement CHF 300'000.–. If his will names an association as heir to all his assets, the children can bring an action in abatement: the association’s share falls from CHF 480'000.– to CHF 180'000.–, and the gift to the friend, which can only be abated last, is not affected.

Pensions and life insurance: what counts for the statutory entitlement

Benefits from the 2^nd pillar, vested benefits and life insurance capital are paid to the beneficiaries outside the estate (see Who inherits?). However, they do not all count in the same way for the statutory entitlement:

• the 2^nd pillar and vested benefits are in principle not included in the calculation and are not subject to abatement (ATF 129 III 305 (new tab), which leaves open the case of tailor-made pension plans, e.g. for senior executives or business owners);
• insurance payable on death, pillar 3a included, is added to the calculation base at its surrender value at the time of death; pure risk insurance, with no surrender value, adds nothing;
• assets in a pillar 3a bank account are added at their full amount.

These last two amounts may be abated if they encroach on a statutory entitlement (art. 476 (new tab) and 529 CC (new tab)).

Documentation and useful links

• Federal Office of Justice: inheritance law (2023 revision), in FrenchWEB

Making a valid will

Under the Swiss Civil Code (CC), anyone who has reached the age of 18 and is capable of judgement may make a will (art. 467 CC (new tab)); a curatorship does not in itself prevent this: what counts is capacity of judgement at the time the will is made (see the curatorships page and, for challenges, Challenging a will or a gift). The law recognises only three forms (art. 498 CC (new tab)):

• the holographic will, written entirely, dated (day, month and year) and signed by hand by the testator (art. 505 para. 1 CC (new tab)); the place has not been required since 1 January 1996;
• the public will (will in the form of a public deed), drawn up by a notary in the presence of two witnesses (art. 499 (new tab) to 504 CC (new tab)): the testator tells the notary his or her wishes, and the notary drafts the deed; the testator reads it, signs it and declares to the witnesses that it contains his or her last wishes; the witnesses do not need to know its content. If the testator can no longer read or sign personally, the notary reads the deed to him or her in the presence of the witnesses: this is the appropriate form for a person who can no longer write. In Geneva, the notary’s fee ranges from CHF 200.– to CHF 2'000.–, plus disbursements (art. 18 REmNot (new tab));
• the oral will, reserved for emergencies (see below).

Common mistakes:

• a text typed on a computer and then signed, a signed photocopy of a handwritten text or a handwritten text that is not signed is not a valid holographic will (Federal Supreme Court judgment 5A_869/2024 of 16 March 2026 (new tab), which nevertheless accepts, exceptionally, an unsigned handwritten text supplemented by a signed typed text that expressly refers to it and repeats its content);
• a name written only at the top of the document: the signature must close the text, in principle at the end (ATF 150 III 1 (new tab));
• an addition (e.g. a new legacy) that is not itself dated and signed;
• a member of the testator’s family (spouse, descendant, ascendant, brother or sister, or their spouses) acting as a witness to a public will, or a disposition in favour of the notary, a witness or their relatives (art. 503 CC (new tab)).

A missing or incorrect date leads to the will being declared invalid only if the date cannot be established in another way and is needed to determine the testator’s capacity, the order of several wills or another question of validity (art. 520a CC (new tab)). A will with a formal defect is not automatically void: it takes effect until an heir or a legatee has it declared invalid by the court (art. 520 para. 1 CC (new tab); see Challenging a will or a gift). For an elderly or ill person, the public form, together with a medical certificate, makes a challenge more difficult, without ruling it out.

What a will can provide

The testator may freely dispose of whatever exceeds the statutory entitlements, i.e. the compulsory shares (réserves), of his or her issue and of his or her spouse or registered partner (see Statutory entitlement, hotchpot and abatement); anything the testator does not dispose of goes to the statutory heirs. In particular, the testator may:

• name an heir to all or a fraction of the estate, or leave a legacy (an asset, a sum of money, a usufruct): the legatee is not an heir and claims the legacy from the heirs or the executor; a legacy of an item that the testator later sold or gave away lapses (art. 483 (new tab), 484 (new tab) and 511 para. 2 CC (new tab));
• lay down rules for the division (“the flat to my daughter”), which are binding on the heirs: the asset is counted towards that heir’s share, not given in addition to it, unless the will reveals a contrary intention; if it is worth more, the heir in principle pays the difference (art. 608 CC (new tab));
• impose burdens; a disposition in favour of an animal counts as a burden to take care of it (art. 482 CC (new tab));
• appoint a substitute, who will receive the share or legacy if the beneficiary dies before the testator or refuses the gift (art. 487 CC (new tab)), or provide that the property will go to his or her spouse and then, on the spouse’s death, to his or her nephews and nieces (appointment of a remainderman, possible for one degree only); this obligation to hand the property on does not, in principle, apply to the statutory entitlement of the heir on whom it is imposed (art. 488 (new tab) and 531 CC (new tab));
• appoint an executor (see below), leave the spouse the usufruct of the share of the couple’s joint children or disinherit an heir (see Statutory entitlement, hotchpot and abatement).

In a dispute, the court starts from the wording: write simply, naming the people and the assets precisely.

Amending or revoking a will

You can revoke your will at any time, in whole or in part, by a new document in one of the legal forms or by destroying it (art. 509 (new tab) and 510 CC (new tab)). The most recent will replaces the earlier one, unless it is clearly no more than a supplement to it (art. 511 CC (new tab)): write “I revoke all previous dispositions” or “in addition to my will of…”. Destroying the latest will does not necessarily revive the previous one: it is better to write a new one. A will destroyed by accident or by a third party remains valid if its content can be established exactly and in full (art. 510 para. 2 CC (new tab)).

Divorce: divorced spouses are no longer statutory heirs of each other and, unless otherwise provided, lose the benefits granted by a will or contract of succession (art. 120 para. 2 and 3 CC (new tab)). If the death occurs during the proceedings, these benefits may already lapse, but the spouse remains a statutory heir: see Who inherits? (death during divorce proceedings).

Keeping your will safe in Geneva

Depositing a will is optional. You can entrust your will:

• to the Justice of the Peace (Justice de paix, rue des Glacis-de-Rive 6), referred to in the law as the justice of the peace (juge de paix; art. 505 para. 2 CC (new tab); art. 3 para. 1 let. b LaCC (new tab), the Geneva Act implementing the Civil Code), a division of the Child and Adult Protection Court (Tribunal de protection de l’adulte et de l’enfant): the original or a copy certified as true by an official body, with the dated and signed form on the statutory heirs and the addresses of the persons and institutions named (see the guidance notes below), by registered post or at the counter from 10 a.m. to 1 p.m. If you are not domiciled in Geneva, enclose the documents showing that the court has jurisdiction. Safekeeping costs CHF 200.–, however long it lasts; if you leave the canton or Switzerland, you must come and collect your will;
• to a notary, who keeps a register of wills and must notify the justice of the peace without delay as soon as he or she learns of the death (art. 31 LNot (new tab));
• to a trusted person, or you can keep it at home and tell your family where it is.

On death, the will is handed over to the Justice of the Peace, which opens it and sends each person concerned a copy of the clauses that concern him or her; a notary who holds a will makes these communications himself or herself (see After a death: the first steps). Opening costs CHF 250.– per will or contract of succession and CHF 100.– per codicil, an amount that may be reduced or waived if the estate is insolvent or if the will has lapsed, has been revoked or no longer has any purpose; each communication or notice to the executor costs CHF 50.– (art. 60 RTFMC (new tab)). The same amounts apply when a notary opens the will and makes the communications (art. 19A REmNot (new tab)).

The contract of succession

It is a contract made in the form of a public will: the parties declare their intentions together to the notary and sign before him or her and two witnesses (art. 512 CC (new tab)). In Geneva, the fee is the same as for a public will, but it is proportional to the value if the contract is concluded for valuable consideration or transfers an asset (art. 18 REmNot (new tab)). The person disposing of his or her estate must be at least 18 and capable of judgement; if his or her curatorship extends to this act, he or she needs the consent of his or her legal representative (art. 468 CC (new tab)).

Under a contract naming an heir or making a legacy, the testator undertakes to leave his or her estate or a legacy to the other party or to a third party (art. 494 para. 1 CC (new tab)). Under an inheritance renunciation contract, an heir waives his or her future share, including the statutory entitlement (see Statutory entitlement, hotchpot and abatement). If the estate is insolvent, the deceased’s creditors may claim from the renouncing heir what he or she received under the contract in the five years before the death and by which he or she is still enriched (art. 497 CC (new tab)).

A contract of succession can be cancelled only by written agreement between the parties, subject to exceptions (art. 513 (new tab) to 515 CC (new tab)). The testator remains free to sell or give away his or her property during his or her lifetime. However, later wills, and gifts beyond customary occasional gifts, that are incompatible with the contract, in particular because they reduce the benefits promised, may be challenged if the contract did not provide for them (art. 494 para. 2 and 3 CC (new tab)); since 1 January 2023, it is no longer necessary, in order to challenge a gift, to prove that the testator intended to cause harm. So set out in the contract what remains allowed. It is the right tool:

• for married couples and blended families, to protect the surviving spouse while securing the inheritance of the children of a previous relationship: state which clauses bind the survivor and which he or she may change;
• for cohabiting partners, who do not inherit from each other without a will or contract: the contract binds both partners (see also Who inherits?, the family law page and, for tax, Taxes and inheritance in Geneva).

The executor

Only the testator can appoint an executor, by a testamentary disposition; the court does not appoint one. It may be one or more persons with capacity to act, a relative or a professional (art. 517 para. 1 CC (new tab)). Designate the executor by name and provide for a replacement: a notary appointed “in his or her capacity as notary” may have retired by the time of the death. Unless instructed otherwise, the executor administers the estate, pays the debts, delivers the legacies and prepares the division in accordance with the will or the law, but cannot impose it on the heirs (art. 518 CC (new tab)). The executor reports directly to the heirs and is entitled to fair remuneration, in proportion to the work done (art. 517 para. 3 CC (new tab)); failing agreement, the Court of First Instance (Tribunal de première instance) sets it. On request, the Justice of the Peace issues a certificate of the executor’s powers; it supervises the executor, but only on a complaint by the heirs or legatees, and may dismiss the executor for incapacity or a serious breach of duty (art. 518 (new tab) para. 1 and 595 para. 3 CC (new tab); art. 3 para. 2 LaCC (new tab)). The heirs cannot remove the executor themselves; a dispute about fees, the validity of the will or the division falls within the jurisdiction of the Court of First Instance.

Emergency will

An oral will is allowed only if extraordinary circumstances prevent any other form (imminent danger of death, communications cut off, epidemic, war). The testator declares his or her wishes to two witnesses, who are subject to the same exclusions as for a public will; one of them writes them down immediately, with the place and date, then both sign and hand the document without delay to the Justice of the Peace, or have the Justice of the Peace put it on record. This will lapses 14 days after the testator again has the opportunity to make a will in another form (art. 506 (new tab) to 508 CC (new tab)).

A video, an email or a document with an electronic signature is not a valid will: no digital form exists to date.

Choice of national law, will made abroad: see International successions.

Documentation and useful links

• GE: Justice of the Peace – Depositing a will (guidance notes and form), in FrenchPDF
• GE: Guide for representatives (successions), in FrenchWEB
• Swiss Register of Testaments (private company)WEB

The heirs are liable for the debts

On death, the heirs together become the holders of the deceased’s property, contracts and debts (Swiss Civil Code, art. 560 CC (new tab)). If they accept, they are jointly and severally liable for the debts, with all their assets and even after the division of the estate: a creditor may claim the full amount from a single heir, unless the creditor has agreed to divide the debt. This joint and several liability ends five years after the division, or after the debt falls due if that is later (art. 639 CC (new tab)). Between themselves, the heirs bear the debts in proportion to their shares; an heir who has paid more may seek recourse against the others (art. 640 CC (new tab)).

A mother leaves CHF 30'000.– in her accounts and CHF 50'000.– of debts. If her two children accept the inheritance, they will have to pay the missing CHF 20'000.– out of their own pockets, and the creditor can claim it from either of them. Only a disclaimer, acceptance subject to a public inventory and official liquidation limit or exclude this liability.

Supplementary benefits: if the deceased was receiving them, the estate must repay them out of the portion exceeding CHF 40'000.–; for a couple, only on the death of the surviving spouse (Supplementary Benefits Act, art. 16a LPC (new tab)). See the social insurance page.

Three months to decide

The time limit for disclaiming is 3 months (art. 567 CC (new tab)). It runs:

• for statutory heirs, from the time they learn of the death, unless they prove that they only learned later that they were heirs;
• for heirs named in a will, from the official notification of the disposition made in their favour;
• for heirs called to inherit following a disclaimer, from the time they learn of it (art. 569 para. 3 CC (new tab)).

If there is no disclaimer within the time limit, the inheritance is acquired unconditionally, debts included (art. 571 para. 1 CC (new tab)). It is, however, presumed to have been disclaimed where the deceased’s insolvency was manifest or officially established at the time of death (art. 566 para. 2 CC (new tab)); since a presumption can be disputed, it remains safer to disclaim expressly. Conversely, an heir may accept by a written declaration to the Justice of the Peace (Justice de paix): this choice is final. For good cause, the time limit may be extended (art. 576 CC (new tab); see the questions below).

Estate governed by foreign law, e.g. that of an Italian national domiciled in Geneva: the time limit and the effects of a disclaimer may be governed by that law. See International successions and seek advice without delay.

Do not manage the estate too soon

An heir who, before making a choice, interferes in the affairs of the estate loses the right to disclaim. Only acts of mere administration and those required to carry on the affairs of the estate remain permitted (art. 571 para. 2 CC (new tab)). The following, in particular, may count as acceptance:

• paying bills with the deceased’s money or making transactions on their accounts, even under a power of attorney that is still valid;
• paying the rent, terminating the lease or other contracts, or entering into new ones;
• taking, selling or giving away the deceased’s belongings.

Paying the funeral costs from the deceased’s accounts may also be regarded as interference (see first steps). On the other hand, applying for a certificate of inheritance does not in itself cause the loss of the right to disclaim (ATF 133 III 1 (new tab)), nor does signing the tax inventory or filing the inheritance tax return (see taxes).

Disclaiming in Geneva

A disclaimer is made by a declaration to the Justice of the Peace, without conditions or reservations: you cannot keep the assets and refuse the debts (art. 570 CC (new tab)).

1. Fill in the “Déclaration de répudiation” form (new tab) (in French), date it and sign it by hand;

2. Attach the list of heirs (appended form), naming all the heirs, including those who disclaim. The parent who exercises parental authority may disclaim on the same form on behalf of their minor children, if the children are also heirs;

3. Send it by post (Justice de paix, rue des Glacis-de-Rive 6, case postale 3950, 1211 Genève 3) or hand it in at the counter, open from 10 a.m. to 1 p.m. A simple email is not sufficient, unless it bears an authenticated electronic signature;

4. The procedure is free of charge; it is processed in about five working days, and an acknowledgement of receipt is sent if you asked for one on the form.

A disclaimer is final: it can only be invalidated for defective consent. If a curator disclaims on behalf of an heir under curatorship, the curator needs the consent of the adult protection authority, or that of the person concerned if they have capacity of judgement and the curatorship does not limit the exercise of their civil rights (art. 416 CC (new tab); see curatorships); since this consent may take time, ask if necessary for an extension before the 3 months are up. If it was the deceased who was under curatorship and you are waiting for the final curatorship report before deciding, the Justice of the Peace recommends applying to it in writing for an extension before the 3 months are up; you remain liable for the debts in the meantime.

After the disclaimer

If there is no will, the share of the heir who disclaims passes to those who would have received it if that heir had died before the deceased (art. 572 para. 1 CC (new tab)). But if all the nearest statutory heirs disclaim, the estate is liquidated by the Bankruptcy Office (art. 573 CC (new tab)). A widower leaves two daughters: if both disclaim, the estate goes to the Bankruptcy Office and the grandchildren do not need to take any steps; if only one disclaims, her share passes to her own children, who must in turn decide (or, if she has no children, to her sister). When the deceased’s issue disclaim, the surviving spouse is notified and has one month to accept (art. 574 CC (new tab)).

The Cantonal Bankruptcy Office then settles the outstanding bills and terminates the lease. With its consent, the heirs may retrieve only family keepsakes (photos, letters). Funeral costs may be admitted among the claims up to CHF 8'000.–, on presentation of the invoices. Any surplus goes to those entitled as if they had not disclaimed (art. 573 para. 2 CC (new tab)).

Disclaiming does not always protect you: if the estate is insolvent, the creditors may pursue an heir who, in the five years before the death, received from the deceased assets that would have had to be brought into hotchpot (rapport), e.g. an advancement against the share of the estate (avance d’hoirie), except for the usual costs of setting up a household on marriage and the costs of upbringing and education. An heir acting in good faith is liable only to the extent of their enrichment (art. 579 CC (new tab); on hotchpot, see statutory entitlement, hotchpot and abatement).

Public inventory and protective inventory

Where it is not known whether the estate is in debt, a public inventory makes it possible to know the assets and the debts before deciding. Any heir entitled to disclaim may apply for one to the Justice of the Peace within a time limit of only one month, which runs like the time limit for disclaiming (generally from the time the heir learns of the death), in the same form as a disclaimer and with an advance on costs; the application benefits the other heirs (art. 580 CC (new tab)). The court appoints a notary and publishes a public notice calling on creditors to file their claims within a time limit of at least one month (art. 582 CC (new tab)). The heirs must report the debts they know of (art. 581 para. 3 CC (new tab)). While the inventory is being drawn up, no debt enforcement is possible and, except in urgent cases, pending lawsuits are stayed (art. 586 CC (new tab)).

Once the inventory has been closed, each heir has one month to disclaim, accept unconditionally, accept subject to the public inventory or request official liquidation; silence counts as acceptance subject to the public inventory (art. 587 (new tab) and 588 CC (new tab)). The heir is then liable, with their own assets too, for the debts listed in the inventory, but for those alone: a creditor who is not listed because they failed to file a claim can no longer pursue the heir, except to the extent of the heir’s enrichment if the creditor failed to file through no fault of their own. Claims secured by a lien are reserved (art. 589 (new tab) and 590 CC (new tab)). If the inventory shows more debts than assets, it is therefore better to disclaim or to request official liquidation.

A protective inventory is drawn up without a public notice to creditors. According to the Justice of the Peace, it may be requested within the 3 months; the time limit for disclaiming then only starts to run, for all the heirs, from the notification of its closure (art. 568 CC (new tab)). It does not limit liability to the debts listed: if no choice is made within the 3 months following that notification, the inheritance is accepted unconditionally.

Official liquidation

Instead of disclaiming or accepting subject to a public inventory, an heir may request official liquidation: after an inventory with a public notice to creditors, a liquidator supervised by the authority winds up the estate, and the heirs are not liable for the debts. It is ruled out if another heir accepts unconditionally; according to the Justice of the Peace, such an acceptance puts an end to it even while the procedure is under way (art. 593 et seq. CC (new tab)).

The inventory costs are borne by the estate, but remain payable by the applicant if the estate is insolvent. See also the time limits to remember.

Documentation and useful links

• GE: Judiciary – SuccessionsWEB
• Disclaimer declaration form, in FrenchPDF
• “Successions” brochure of the Judiciary (February 2025 edition), in FrenchPDF

The certificate of inheritance, issued by a notary

In Geneva, it is not the Justice of the Peace (Justice de paix) but a Geneva notary who draws up the certificate of inheritance (art. 93 of the Geneva Act implementing the Civil Code, LaCC (new tab)):

• without a will, the notary relies on civil registry records or on a document signed by at least two adult witnesses who knew the deceased, without any court decision;
• with a will or a contract of succession, the certificate mentions these dispositions and must be approved by the Justice of the Peace. Named heirs obtain it only after the month following the notification of the will, if their rights have not been expressly challenged (art. 559 para. 1 of the Civil Code, CC (new tab));
• the notary’s official fee ranges from CHF 100.– to 500.– (art. 19 REmNot (new tab)); the notary may add professional fees and disbursements (art. 1 para. 2 and art. 3 REmNot (new tab)) and, if there is a will, the Justice of the Peace in principle charges CHF 200.– to 350.– for the approval (art. 61 RTFMC (new tab)). Ask the notary for a quote that also states the VAT.

The certificate is only a provisional proof of entitlement: it allows the heirs to dispose of the assets, but does not recognise any definitive right. In the event of a dispute, the status of heir and the meaning of the will are decided by the court (Federal Supreme Court judgment 5A_739/2024 of 11 September 2025 (new tab)).

Objecting to the certificate

The statutory heirs and the persons favoured by an earlier will may expressly challenge the rights of the named heirs within the month following the notification of the will. The Justice of the Peace records the objection, which blocks the issue of the certificate (art. 559 para. 1 CC (new tab); art. 110 para. 4 LaCC (new tab)). The objection does not annul the will: an action for declaration of invalidity or an action in abatement must be brought, in principle within one year (see Challenging a will or a gift). If these time limits expire without any action having been brought, the certificate may be issued to the named heirs.

The community of heirs: everything is decided together

Until the division, the assets remain undivided: the heirs own them jointly and dispose of them together (art. 602 para. 1 and 2 CC (new tab)). Selling an asset, paying an invoice or changing an investment requires the consent of all, unless an executor, an administrator or a representative has been appointed. Be careful: as long as you have not decided to accept the inheritance, such acts may make you lose the right to disclaim it (see Accepting or disclaiming the inheritance). The heirs may also jointly appoint, by agreement, a representative of their choice.

If the heirs are deadlocked, a single heir may ask the Justice of the Peace to appoint a representative of the community of heirs until the division (art. 602 para. 3 CC (new tab); art. 3 para. 1 let. j LaCC (new tab)). The Geneva Court of Justice has restated the conditions and effects (decision DAS/168/2026 of 14 July 2026 (new tab), in French):

• there must be a genuine deadlock, an inability to act towards third parties, a breakdown of trust or assets at risk; mere disagreements about management are not enough. No representative is appointed if an executor, an administrator or an official liquidator already represents the estate;
• the Justice of the Peace freely sets the representative’s task, which may be general; the heirs’ powers are then suspended, but the representative does not personally carry out the division;
• the Justice of the Peace’s fee, payable by the heir who makes the application, ranges from CHF 500.– to 1'000.– and may be increased up to CHF 10'000.– if the size of the estate or the work involved justifies it (art. 64 (new tab) and 65 RTFMC (new tab)); in addition, there is the representative’s remuneration, with no fixed scale, which is a debt of the estate.

The justice of the peace (juge de paix) may also, on request, summon the heirs to a free conciliation hearing, held in private; an agreement has the effect of a final decision and, if conciliation fails, the attempt counts as the compulsory conciliation if the court action follows within 3 months (art. 109 of the Geneva Judicial Organisation Act, LOJ (new tab)). Mediation is also possible: see the family mediation page.

Amicable division

Each heir may request the division at any time, unless the heirs have agreed, or the law requires them, to remain in the community of heirs (art. 604 para. 1 CC (new tab)). The heirs freely agree on how to divide the estate, unless otherwise provided (art. 607 para. 2 CC (new tab)); the rules of division set by the deceased are binding on them, unless they all agree to depart from them (see Wills and contracts of succession). In practice:

1. if the deceased was married, first liquidate the matrimonial property regime (see Who inherits?);

2. draw up a list of the assets and debts: each heir must disclose to the others everything relevant to an equal division, in particular what he or she received from the deceased (art. 610 para. 2 CC (new tab); on hotchpot (rapport), see Statutory entitlement, hotchpot and abatement);

3. pay or secure the debts, which each heir may demand (art. 610 para. 3 CC (new tab)), and value the assets: real estate is set against the share of the heir who receives it, at its market value at the time of the division (art. 617 CC (new tab));

4. sign a division agreement, which is valid only in writing and binds the heirs as soon as it is signed; the division also binds them as soon as the lots have been made up and received (art. 634 CC (new tab)).

Who gets what?

Unless otherwise provided, the heirs have an equal right to all the assets of the estate: in principle, none of them has priority over a particular asset (art. 610 para. 1 CC (new tab)). Failing agreement:

• each heir may ask the authority, in Geneva the justice of the peace, to make up the lots; these are allocated by drawing lots if the heirs cannot agree on who receives which (art. 611 para. 2 and 3 CC (new tab); art. 3 para. 1 let. k LaCC (new tab));
• an asset that would lose substantially in value if divided is allocated in its entirety to one heir, by placing it in one of the lots; if it cannot fit into any lot, e.g. because it is worth significantly more than each heir’s share, and the heirs cannot agree, it is sold and the proceeds shared, by auction if one of them so requests (art. 612 CC (new tab));
• the surviving spouse or registered partner may ask to be allocated the couple’s home and the household effects, with their value set against his or her share (art. 612a CC (new tab); see Who inherits?).

An heir may also assign his or her share to a co-heir, in writing (art. 635 CC (new tab)); this is not a disclaimer (see Accepting or disclaiming the inheritance).

The action for division

Failing agreement, any heir may bring an action before the court of the deceased’s last domicile (art. 28 para. 1 of the Civil Procedure Code, CPC (new tab)), in Geneva the Court of First Instance (Tribunal de première instance); the Justice of the Peace does not decide these disputes. Good to know:

• a conciliation hearing precedes the trial, as for the other inheritance actions (see Challenging a will or a gift); its fee is CHF 100.– for an amount in dispute of up to CHF 30'000.– and CHF 200.– above that, increased by 20% if there are several claimants or defendants (art. 13 (new tab) and 15 RTFMC (new tab));
• all the heirs must be parties, as claimants or defendants, except an heir who declares in advance that he or she will abide by the judgment;
• for the proceedings on the merits, the advance on costs is in principle limited to half of the expected court costs (art. 98 para. 1 CPC (new tab)).

Action for recovery of inheritance. An heir whose rights take precedence over those of a person in possession of the estate (e.g. a cousin who received everything under an old will, revoked by a more recent one) may claim the estate or the assets belonging to it (art. 598 CC (new tab)). Against a possessor in good faith, the action becomes time-barred one year after the claimant learns of his or her right and of that possession, and at the latest 10 years after the death or the opening of the will; against a possessor in bad faith, after 30 years (art. 600 CC (new tab)). See the time limits to remember.

Documentation and useful links

• GE: Judiciary – SuccessionsWEB
• GE: Guide for professional representatives – Successions, in FrenchWEB
• Geneva Chamber of Notaries: list of notaries, in FrenchWEB

Invalidity or abatement?

The action for declaration of invalidity is directed at a will, a contract of succession or a clause that is not valid: a testator lacking the capacity to dispose, intentions that were not freely formed, unlawful or immoral content, or a defect of form (art. 519 (new tab) and 520 of the Civil Code, CC (new tab)). Any heir or legatee with an interest may bring it. The disposition declared invalid falls away, but only between the parties to the proceedings: a co-heir who did not take action cannot rely on it. An earlier will may then revive; failing that, the statutory rules apply.

The action in abatement is directed at a valid disposition that gives too much: an heir with a statutory entitlement (issue, spouse or registered partner) who receives less in value than their statutory entitlement, i.e. their compulsory share (réserve), can have it restored at the expense of the other heirs, the legatees or the persons who received dispositions inter vivos, in particular gifts (art. 522 CC (new tab)). Fractions and calculation of the statutory entitlement: see Statutory entitlement, hotchpot and abatement.

Testamentary capacity and pressure

What matters is the testator’s condition at the time of the disposition (art. 519 para. 1 no. 1 CC (new tab)). Capacity of judgement is presumed, but making a will is one of the acts that require a higher degree of it. If the testator’s general state of health, e.g. advanced dementia, makes their incapacity likely, the presumption no longer applies: it is then up to the beneficiary to prove that the will was made during a lucid interval. These principles also apply to the public will: the witnesses’ attestation is not an absolute guarantee (ATF 124 III 5 (new tab)).

The will must also reflect freely formed intentions. A disposition made under the influence of error, deception (fraud), threats or violence may be declared invalid. It nevertheless remains valid if the testator did not revoke it within one year of discovering the error or deception, or of ceasing to be under the influence of the threats or violence (art. 469 CC (new tab)). Anyone alleging pressure, e.g. from a carer or from new people around the testator, must prove it.

Badly drafted or immoral wills

A will with a defect of form (see Wills and contracts of succession) is not automatically void, but can be declared invalid (art. 520 para. 1 CC (new tab)). If the defect stems from the involvement in drawing it up of a person who benefits under it, or whose family member benefits, only the dispositions in their favour fall away (art. 520 para. 2 CC (new tab)). A disposition may also be declared invalid if it is unlawful or immoral, either in itself or because of a condition attached to it (art. 519 para. 1 no. 3 CC (new tab)).

Some wills provide that an heir who challenges them will lose their rights or be reduced to their statutory entitlement. Such a clause is in principle valid, but it can only reduce an heir with a statutory entitlement to that entitlement, and it has no effect if the challenge succeeds, in particular if the will is declared invalid for a defect of form.

The action in abatement

Each heir whose statutory entitlement has been infringed takes action to restore their own entitlement, against whoever received too much. Example: a widow leaves two children and CHF 200'000.–, net of debts. Three years before her death, she had given CHF 400'000.– to a friend. As it was made within the five years preceding the death, this gift is included in the calculation, which is therefore based on CHF 600'000.–. Each child’s statutory entitlement is one quarter (half of their statutory share), i.e. CHF 150'000.–. Each child receives only CHF 100'000.– from the estate: each can claim CHF 50'000.– from the friend.

Where several dispositions encroach on the statutory entitlement, the law sets the order in which they are reduced (art. 532 CC (new tab); see Statutory entitlement, hotchpot and abatement).

Challenging a disinheritance

A disinherited heir with a statutory entitlement who disputes the reason given brings an action in abatement, within the time limits set out below. It is up to the heir or legatee who benefits from the disinheritance to prove the reason stated in the will or contract of succession (art. 479 para. 2 CC (new tab)). If they fail to do so, or if no reason is stated, the disinherited heir obtains their statutory entitlement, not their full statutory share: the deceased’s other wishes are carried out within the limits of the disposable part, unless they stem from an obvious error as to the very reason for the disinheritance (art. 479 para. 3 CC (new tab)). Accepted reasons and effects of disinheritance: see Statutory entitlement, hotchpot and abatement.

Time limits: one year, with no possible interruption

• Action for declaration of invalidity: one year from the time the claimant learns of the disposition and of the ground for invalidity, and at most ten years from the opening of the will; thirty years against a defendant acting in bad faith in cases of incapacity, unlawfulness or immorality (art. 521 CC (new tab));
• Action in abatement: one year from the time the heir learns that their statutory entitlement has been infringed, and at most ten years from the opening of the will or, for other dispositions, in particular gifts, from the death (art. 533 para. 1 CC (new tab)).

For abatement, the one-year time limit runs from the time the heir knows the facts that give the action a prospect of success; the heir does not need to quantify the claim in order to take action. If gifts have benefited several persons, the time limit runs separately against each of them, from the time the heir knows, in particular, that person’s identity (ATF 152 III 1 (new tab)).

An objection lodged with the Justice of the Peace (Justice de paix) against the issue of a certificate of inheritance (certificat d’héritier) does not replace a court action (see Certificate of inheritance, community of heirs and division).

Once these time limits have expired, invalidity and abatement can still be raised as a defence, e.g. by the heir who holds the assets and from whom a legatee claims their legacy (art. 521 (new tab) para. 3 and 533 para. 3 CC (new tab)). According to the Federal Supreme Court, however, an heir who themselves wishes to have the will declared invalid must take action within one year, even if they hold the estate jointly with the beneficiary.

Procedure in Geneva

The action is in principle brought before the court of the deceased’s last domicile (art. 28 para. 1 CPC (new tab)), which in Geneva is the Court of First Instance. The Justice of the Peace does not decide these disputes. The proceedings are preceded by conciliation before the same court: inheritance actions are not among the exceptions (art. 198 CPC (new tab)).

1. Request for conciliation to the Court of First Instance, filed before the one-year time limit expires;

2. Conciliation hearing: an agreement has the effect of a final and binding decision (art. 208 para. 2 CPC (new tab)). If all the parties so request, mediation replaces conciliation (art. 213 CPC (new tab));

3. Failing agreement, authorisation to proceed, then statement of claim on the merits within three months;

4. Judgment, which may be appealed to the Civil Chamber of the Court of Justice.

The parties may jointly waive conciliation if the amount in dispute is at least CHF 100'000.–; the claimant may waive it alone if the defendant is domiciled abroad, which is common in Geneva, or if the defendant’s place of residence is unknown (art. 199 CPC (new tab)). It is then the statement of claim itself that must be filed within the time limit. With several defendants, some of whom are domiciled in Switzerland, this exemption is uncertain: it is then better to file an request for conciliation.

Evidence and precautions

• Note the date on which you received the copy of the will or learned of a gift: it is often this date that starts the one-year time limit;
• Gather without delay evidence of the testator’s state of health on the date of the will: medical certificates, letters, statements from people close to the testator;
• Ask your co-heirs what they received from the deceased during the deceased’s lifetime: heirs owe each other all information relevant to an equal and fair division (art. 610 para. 2 CC (new tab)).

Documentation and useful links

• GE: Judiciary – SuccessionsWEB
• GE: Court of First InstanceWEB

Who pays inheritance tax?

Inheritance tax (Geneva droits de succession) is a cantonal tax, governed by the Geneva Inheritance Tax Act (LDS); there is no federal inheritance tax, since the “Initiative for a Future” was rejected on 30 November 2025. Each beneficiary (heir, legatee, beneficiary of an insurance policy) owes the tax on what they receive, wherever they live; their legacies and insurance benefits are added to their share, and the tax is progressive (art. 1 (new tab), 2 (new tab) and 23 LDS (new tab)).

The spouse, the registered partner and relatives in the direct line, both descendants and ascendants, are exempt (art. 6A LDS (new tab)), unless the deceased was taxed on the basis of expenditure (“lump-sum taxation”). Legacies and shares of the estate left to the Confederation, the cantons, the municipalities and their institutions, or to a Swiss legal entity exempt from tax because of its public-interest, public-service or religious purpose, are also exempt (art. 6 LDS (new tab)).

Rates by bracket, including the cantonal surcharge of 110 additional centimes (except for the spouse’s children, sons-in-law, daughters-in-law and parents-in-law). The State’s website gives rounded ranges that start from the CHF 5'001 bracket (e.g. “18% to 23%” for brothers and sisters).

Example: for CHF 100'000.– received from a deceased person domiciled in Geneva, a sister pays about CHF 17'600.– in tax, a nephew about CHF 21'800.–, a stepchild about CHF 6'200.– and a cohabiting partner about CHF 49'900.– (indicative calculations, after deduction of the basic exemption, art. 7 LDS (new tab)).

Gifts and advancements against the share of the estate (avances d’hoirie) received from the deceased are declared with the estate; those made less than 10 years before the death count towards determining the rate (art. 13 (new tab) and 24 LDS (new tab)). Giving during your lifetime therefore does not avoid the tax: on the Geneva gift tax, see Giving to a relative.

Real estate in another canton or abroad, deceased domiciled outside Geneva, heir living abroad: see International successions.

Under discussion. Bill PL 13759 (new tab) (in French), referred to committee in February 2026, proposes to exempt the “unmarried spouse” and brothers and sisters, and to reduce the rate for other beneficiaries to 1 to 3%, with entry into force planned for 1 January 2027. Until it is adopted, only the current law applies.

Declaring the estate

Once notified by the civil registry office (état civil), the AFC contacts the heirs within 2 months and sends them the inheritance tax return (déclaration de succession); not having received it does not exempt you from declaring. It must be filed within 3 months of the death (6 months if the succession commenced outside the canton), even if the estate is exempt or insolvent. Filing by an heir, a legatee or the executor is valid for all (art. 29 (new tab), 31 (new tab) and 32 LDS (new tab)) and does not amount to acceptance: you can still disclaim the inheritance. The law allows an extension only “in exceptional cases” (art. 32 para. 4 LDS (new tab)); the State’s website, which is more flexible, offers an online form “if needed”. If all the heirs are the spouse, the children or the parents, with no real estate in Geneva and no lump-sum taxation of the deceased, a simplified online return is sufficient, within 30 days of the AFC’s letter (this time limit cannot be extended).

The law also provides for a tax inventory within 2 weeks of the death, unless there are no assets (Federal Direct Tax Act, art. 154 et seq. LIFD (new tab); Geneva Tax Procedure Act, art. 62 et seq. LPFisc (new tab)); in practice, the AFC summons the heirs only in certain cases. You can be represented, e.g. by a notary, and signing the inventory does not amount to accepting the estate. Before the inventory, no one may dispose of the assets of the estate without the AFC’s consent. An asset discovered later must be reported within 10 days; concealing an asset exposes you to a fine of up to CHF 10'000.–, or CHF 50'000.– in serious or repeated cases (art. 157 (new tab) and 178 LIFD (new tab); art. 72 LPFisc (new tab)).

Paying the tax

The tax is due 4 months after the death (7 months for a succession that commenced outside the canton), but no earlier than 30 days after notification of the tax assessment (art. 60 LDS (new tab)). Interest nevertheless runs from the end of the 4^th month (7^th outside the canton), even if the assessment arrives later; you can avoid it by paying instalments before the assessment (art. 61A LDS (new tab)). The heirs are jointly and severally liable for the tax, including the tax owed by the legatees (art. 54 LDS (new tab)). The AFC can freeze the deceased’s accounts, securities, insurance policies and pensions, and even those of their spouse (art. 47 LDS (new tab)); according to the AFC, the heirs can ask it to release enough to pay the bills. The assessment can be challenged by a written objection stating the grounds, within 30 days; the undisputed amount must be paid within the time limit (art. 65 LDS (new tab)).

The deceased’s taxes

The surviving spouse or the person in charge of the estate files, within 3 months, a tax return covering the period from 1 January to the day of death (GeTax, menu “Déclaration départ-décès”). From the day after the death, the surviving spouse is taxed alone. The heirs are jointly and severally liable for the taxes the deceased owed, up to the amount of their share of the estate, including advancements against that share (art. 12 LIFD (new tab); Geneva Act on the Taxation of Individuals, art. 11 LIPP (new tab)); these taxes are deducted when calculating the inheritance tax.

The heirs’ taxes

An inheritance is not taxable income, but it forms part of taxable wealth: as long as the estate has not been divided, each heir declares their share of the community of heirs (“undivided estate” schedule, succession non partagée). For a house or a flat held in condominium ownership (PPE) in Geneva, the market value used for inheritance tax becomes the tax value until the next general valuation, which can significantly increase the wealth tax. However, the deceased’s main home keeps its former value if it is allocated to an heir who lived with the deceased, for as long as that heir occupies it as their main residence (art. 52 para. 6 and 7 LIPP (new tab)).

Pension benefits, life insurance and cohabiting partners

• The lump sum from a pension fund, a vested benefits account or a pillar 3a paid on death is not subject to inheritance tax: it is taxed as income of the beneficiary, separately, at one fifth of the ordinary rates (art. 38 LIFD (new tab); art. 45 LIPP (new tab); art. 12 para. 13 let. e LDS (new tab));
• survivors’ pensions from the AVS (old-age and survivors’ insurance) and, as a rule, those from the pension fund paid to the spouse or the children are taxed as income, with no inheritance tax (art. 12 para. 13 let. a and c LDS (new tab)). A pension fund pension paid to a cohabiting partner is not exempted by the wording of the law: it could be subject to inheritance tax in addition to income tax. Have the AFC check this point;
• the lump sum from a life insurance policy with a surrender value (pillar 3b) is not income, but it is subject to inheritance tax according to the relationship between the insured person and the beneficiary: exempt for the spouse and the children, taxed at 42 to 54.6% for a cohabiting partner. This tax is due even if the beneficiary has disclaimed the inheritance (art. 12 para. 1 and 5 LDS (new tab)).

Geneva provides no relief for cohabiting partners, either on death or for a gift. If the partner meets the conditions to receive the pillar 3a lump sum, or the pension fund lump sum where the fund’s regulations provide for it (see Who inherits?), they pay the reduced income tax on that lump sum, and not 42 to 54.6%. According to the AFC, a legacy “free of tax”, on which the estate pays the tax, costs more, because the tax paid on the legatee’s behalf is itself taxed. A spouse’s child adopted by the deceased is exempt; the adoption of an adult is, however, subject to strict conditions. For survivors’ pensions themselves, see the social insurance page.

Selling an inherited property

Inheriting a property, or having it allocated to you on the division of the estate, does not trigger the real estate capital gains tax (IBGI): the tax is deferred until resale. For a death on or after 1 January 2001, the period of ownership runs from the deceased’s acquisition, and the gain is calculated on the price the deceased paid. The rate ranges from 50% (less than 2 years) to 10% (10 to 25 years), then 2% beyond that, compared with 0% before 2025 (Geneva General Public Contributions Act, art. 84 LCP (new tab)). Example: in 2026, children sell the house their parents bought in 1990, which they inherited in 2015; ownership exceeds 25 years, so the rate is 2%.

If the purchase dates back more than 10 years, the property’s tax value 10 years before the sale, increased by 30%, may replace the purchase price on request, which is useful when that price is unknown (a different rule applies to a rental building; art. 82 para. 5 LCP (new tab)). The sale must be declared to the AFC within 30 days, and the seller deposits with the notary the part of the gain corresponding to the tax (art. 86 (new tab) and 86A LCP (new tab)).

All the tax time limits (returns, payment, objection, notification of the division, sale of a property) are gathered in the table of time limits to remember.

Documentation and useful links

• GE: Taxes in the event of death, in FrenchWEB
• GE: Estimating the inheritance tax, in FrenchWEB
• GE: Completing the inheritance tax return, in FrenchWEB
• GE: Completing the deceased’s tax return, in FrenchWEB
• GE: Real estate capital gains tax, calculating the amount, in FrenchWEB

The principle: the last domicile

Under the Federal Act on Private International Law (LDIP), if the deceased’s last domicile was in Switzerland, the authorities of that domicile deal with the estate and decide disputes, under Swiss law (art. 86 (new tab) para. 1 and 90 para. 1 LDIP (new tab)), unless a national law was chosen (see below). The law applicable to the estate determines who inherits, in what share and who is liable for the debts (art. 92 para. 1 LDIP (new tab)). The place of death makes no difference (see first steps). There is one exception, however: the State where real estate is located may claim exclusive jurisdiction, and only its acts are then recognised in Switzerland for that property (art. 86 (new tab) para. 2 and 96 para. 2 LDIP (new tab)).

Example. A widow domiciled in Geneva leaves two children, accounts in Geneva and a flat in Annecy. The Geneva Justice of the Peace (Justice de paix) opens the succession and Swiss law sets each child’s share. For the flat, one needs to know whether France claims jurisdiction and what formalities it requires: this is a question of French law, to be put to a French notary.

Choosing the law of one’s nationality

By will or contract of succession, anyone may submit their estate to the law of a State of which they are a national at the time of making the disposition or at the time of death (art. 91 para. 1 LDIP (new tab)).

Example. Maria, a Portuguese national, has lived in Geneva for twenty years. Without a will, her estate will be governed by Swiss law; if she submits it to Portuguese law, that law will determine who inherits and in what share.

A few rules to know:

• since 1 January 2025, a Swiss citizen with another nationality may also choose that law, but without departing from the Swiss rules on the disposable part, which protect their relatives’ statutory entitlements (art. 91 para. 1 LDIP (new tab); see statutory entitlement);
• the choice applies to the whole estate: a partial choice is allowed only to submit assets located in Switzerland to Swiss law, while also entrusting them to the Swiss authorities (art. 91 para. 3 LDIP (new tab));
• the will or contract may also entrust the estate to the authorities of a State of nationality, or real estate located abroad to those of the State where it is located: the Swiss authorities step aside to the extent that those authorities deal with it (art. 88b LDIP (new tab));
• the new rules on the applicable law apply to deaths occurring on or after 1 January 2025. An earlier disposition that would be invalid under the new law remains governed by the old law, but the disposable part always follows the new law (art. 199b LDIP (new tab)): a choice of law made before 2025 should be reviewed.

Before choosing a foreign law, have its effects explained to you by a specialist in that country’s law: this page does not describe foreign laws.

Will made abroad

A will is formally valid if it complies with the law of the place where it was made, of a nationality of the testator, of their domicile or of their habitual residence (at the time of making the will or at the time of death) or, for real estate, of the place where it is located (art. 93 LDIP (new tab); Hague Convention of 5 October 1961). A joint will of two spouses, which Swiss domestic law does not recognise, may therefore be formally valid if it was made abroad in the form required where it was made (e.g. a German joint will); if it is based on an agreement that binds the testators, it is treated as a contract of succession (art. 95 para. 3 LDIP (new tab)).

Substantive validity and interpretation are governed by the law of the domicile at the time of making the will, unless a national law was chosen (art. 94 LDIP (new tab)); the heirs’ shares, however, follow the law applicable to the estate (art. 92 para. 1 LDIP (new tab)). For the Swiss forms, see wills.

Assets placed during one’s lifetime in a foreign structure (e.g. a Liechtenstein Treuunternehmen) with an irrevocable waiver: in principle they do not form part of the estate, unless it is a sham trust or is treated as transparent, but the beneficiaries may, under certain conditions, have to bring them into hotchpot (ATF 151 III 361 (new tab); see hotchpot and abatement).

Deceased domiciled abroad, assets in Switzerland

Unless a national law was chosen (art. 91 LDIP (new tab)), the estate is governed by the law designated by the private international law rules of the State of the deceased’s domicile (art. 90 para. 2 LDIP (new tab)). In principle, the Swiss authorities intervene only if those of that State do not deal with it: for a foreign national, the authorities of the place where the assets are located, which may step aside in favour of a State of nationality or of the State of last habitual residence (art. 88 LDIP (new tab)); for a Swiss citizen, those of the place of origin, which then in principle apply Swiss law (art. 90 (new tab) para. 3 and 91 para. 2 LDIP (new tab)) and always have jurisdiction if, by will or contract, the deceased submitted their estate, or their assets in Switzerland, to the Swiss authorities or to Swiss law (art. 87 LDIP (new tab)). If none of these rules applies, the authorities of the place where the assets are located take the necessary provisional measures to protect them (art. 89 LDIP (new tab)).

Foreign succession decisions and documents, including certificates of inheritance, are recognised in Switzerland in particular if they emanate from the State of last domicile or are recognised there (art. 96 para. 1 let. a LDIP (new tab)). A French acte de notoriété drawn up for a deceased person domiciled in France is therefore in principle recognised in Geneva; ask the bank or the land registry which documents they require.

Treaties: deceased Italian nationals, Lugano Convention

Treaties take precedence (art. 1 para. 2 LDIP (new tab)). Under the Italian-Swiss Establishment Convention of 22 July 1868, disputes between the heirs of an Italian national who died in Switzerland are brought before the court of the deceased’s last domicile in Italy, which also determines the applicable law; the Federal Supreme Court also applies this rule to disputes with third parties. If the deceased was domiciled in Geneva, opening the succession and protective measures remain the responsibility of the Geneva Justice of the Peace. The Federal Supreme Court has also accepted that an Italian national domiciled in Switzerland may submit their estate to Swiss law by will (ATF 136 III 461 (new tab)): have the scope of such a choice checked in Italy. The Lugano Convention (CL), for its part, does not apply to wills or successions (art. 1 para. 2 let. a CL (new tab)).

Taxes: assets in another canton or abroad

Under the Geneva Inheritance Tax Act (LDS), for a succession that commenced in Geneva, Geneva inheritance tax covers all assets, wherever they are located, except real estate located outside the canton, which is a matter for the canton or State where it is located (art. 4 para. 1 LDS (new tab)): the Valais chalet of a deceased Geneva resident is not taxed in Geneva. If there is real estate abroad, debts are deducted, unless a treaty provides otherwise, only insofar as they exceed its value (art. 14 para. 6 LDS (new tab)).

For a succession that commenced in another canton or abroad, Geneva taxes real estate located in Geneva; if the succession commenced abroad, it also taxes the household furniture, collections and works of art located in Geneva (art. 4 para. 2 and 5 LDS (new tab)); the inheritance tax return must then be filed within 6 months and the tax paid within 7 months of the death (art. 32 (new tab) and 60 LDS (new tab); see taxes). If the succession commenced abroad, no debt is deductible, unless a treaty provides otherwise (art. 4 para. 6 LDS (new tab)).

Switzerland has only a few double taxation agreements on inheritance (e.g. with Germany). The agreement with France was terminated with effect from 31 December 2014: assets in France or heirs living there may be taxed in both States. Rates and exemptions: see taxes.

Documentation and useful links

• Federal Office of Justice: law of succession (international successions, 2025 revision), in FrenchWEB
• GE: Taxes in the event of death, in FrenchWEB
• Federal Tax Administration: tax agreements with France, in FrenchWEB

The strictest time limits

Three kinds of time limits call for particular attention:

• the three-month time limit for disclaiming: without a declaration within this time limit, the inheritance is acquired, debts included. The authority may only extend it for good cause (see the questions below);
• the one-year and ten-year time limits for actions for declaration of invalidity and actions in abatement: the law says that they “become time-barred”, but the Federal Supreme Court regards them as forfeiture periods (ATF 128 III 318 (new tab)). Debt enforcement proceedings, an acknowledgement of debt or discussions between heirs do not stop them: you must go to court. Filing an request for conciliation is enough, provided that the case is then brought before the court within three months of the authorisation to proceed (Civil Procedure Code, art. 62 (new tab) para. 1, 64 (new tab) para. 2 and 209 para. 3 CPC (new tab)). To be on the safe side, do the same within the time limit for an action for recovery of inheritance;
• certain tax time limits, such as the 30 days for the simplified inheritance tax return, which cannot be extended.

Write down the date on which you learned of the death, received notice of the will or discovered a gift: it is often this date that starts the time limit running.

First steps and the will

Details: After a death; Wills and contracts of succession; Certificate of inheritance, community of heirs and division.

Accepting, disclaiming or limiting your liability

Details: Accepting or disclaiming the inheritance.

Deceased person subject to a foreign law, e.g. an Italian national domiciled in Geneva: the time limit for disclaiming may follow that law, and the three months cannot then be taken for granted (see International successions).

Taking legal action

Details: Challenging a will or a gift; Statutory entitlement, hotchpot and abatement.

Taxes

Details: Taxes and inheritance in Geneva.

Documentation and useful links

• Geneva Judiciary: Successions (Justice of the Peace)WEB
• GE: Completing the inheritance tax return (time limits), in FrenchWEB

M^e Jean-Philippe Anthonioz is available by appointment only.

If you would like further advice, please do not hesitate to contact the firm’s secretariat by telephone to arrange a meeting at a flat-fee rate. You can also reach the firm using the contact details and means below. You can also book an online appointment (new tab).

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