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PLANIFICATION

Is it possible to subject your will to foreign law even if you are domiciled in Switzerland?

In principle yes, if you have the nationality of the country concerned. The law changes on January 1st, 2025. It will become easier for foreigners to choose foreign law even if they have Swiss nationality. Thus, the new Art. 91 LDIP provides that a person can subject their succession by will or inheritance pact to the law of one of their national States. The testator must have had the nationality in question either at the time of making the disposition or at the time of death. However Swiss citizens cannot deviate from Swiss law provisions regarding the forced heirship portion.

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