Successions and inheritance law in Geneva

Wills, forced heirship, disclaimer, public inventory, estate division — CC arts. 457 ss, LDIP arts. 86-96 for international successions. Maître Andrea von Flüe.

Swiss succession law combines two strong elements: a precise system of forced heirship that protects close relatives, and a flexible regime for international successions where the deceased or the heirs have foreign ties. The firm handles wills, estate openings, contested divisions and cross-border successions from Geneva.

Forced heirs and the disposable portion

Swiss law distinguishes:

  • Forced heirs (héritiers réservataires) — entitled to a minimum share regardless of the will. Since the 1 January 2023 reform, only descendants and the surviving spouse remain forced heirs. Parents are no longer reserved.
  • Disposable portion (quotité disponible) — the part the deceased may freely allocate by will or inheritance contract.

Post-reform shares (CC arts. 470-473):

  • Descendants alone : reserved share = 1/2 of legal share; disposable portion = 1/2.
  • Descendants and surviving spouse : reserved share spouse = 1/2 of legal; reserved share descendants = 1/2 of legal; disposable portion = 3/8.
  • Surviving spouse alone : reserved share = 1/2; disposable portion = 1/2.

For more detail, see : Disposable portion.

Forms of will

  • Holographic will (CC art. 505) — entirely handwritten, dated, signed. Cheap, but vulnerable to loss, contestation and ambiguity.
  • Public will (CC arts. 499-504) — drafted before a notary with two witnesses. Highest evidentiary value; mandatory for some complex provisions.
  • Inheritance contract (CC arts. 494-497) — binding agreement between the testator and the beneficiary; irrevocable without consent of the contracting party.

The choice depends on the size of the estate, the complexity of the bequests, and the risk of dispute. For a Geneva resident with assets above CHF 500’000 and multiple potential heirs, the public will is generally recommended.

Acceptance, public inventory or disclaimer

After death, heirs face a choice within tight deadlines:

  • Acceptance (express or tacit) — accepts all assets and all debts.
  • Public inventory (CC arts. 580-592) — limits liability to the assets listed; requested within 1 month of knowledge of the death.
  • Disclaimer (répudiation, CC arts. 566-579) — refuses the succession entirely; declared within 3 months of knowledge.

These deadlines are mandatory and strictly enforced.

Estate division

The division is the partition of the estate among the heirs. It can be:

  • Amicable — a division agreement signed by all heirs. Faster, cheaper, more durable.
  • Judicial — when heirs cannot agree, an action in division before the Court of First Instance.

The judicial division typically takes 12-24 months. Common contested issues : valuation of real estate, treatment of pre-mortem gifts (donations to be reincorporated into the calculation), allocation of family-business shares, settlement of indivisible assets.

International successions

For cross-border successions, the LDIP (arts. 86-96) determines:

  • Jurisdiction — the Swiss authorities of the deceased’s last domicile are competent for the entire estate (art. 86 LDIP), with limited exceptions for foreign nationals opting for their national law.
  • Applicable law — Swiss law by default for a Swiss-domiciled deceased; foreign nationals may opt by will for their national law (art. 90 al. 2 LDIP).
  • Recognition — foreign succession decisions are recognised under the LDIP general rules (arts. 25-31), with specific provisions for forced-heirship issues.

The EU Regulation 650/2012 applies to estates of EU-resident deceased and may interact with Swiss assets. Switzerland is not bound by the regulation but coordinates with EU authorities through the LDIP framework.

See our procedure : International succession opened in Geneva.

Common cross-border patterns

  • French national domiciled in Geneva — succession governed by Swiss law unless he or she opts by will for French law. The reserved share regime differs between the two — choosing French law may protect children but limits the spouse.
  • Swiss national with French real estate — the French immovable can fall under French succession law for that asset (renvoi), creating a “split” estate.
  • British national post-Brexit — UK is no longer in the EU 650/2012 framework, simplifying nothing on the Swiss side.

Estate taxation in Geneva

Geneva applies progressive succession tax rates based on the degree of kinship :

  • Spouse and direct descendants in direct line : exempt from cantonal succession tax.
  • Other heirs : progressive rates from approximately 6% (siblings) up to 26%+ (unrelated beneficiaries).

The declaration of succession must be filed at the Service cantonal des successions within 12 months of the death.

What you receive

  • A written analysis of the legal succession (intestate) or testamentary (with will) chain.
  • Drafting of holographic or public will with a notary partner when needed.
  • Handling of the public inventory or disclaimer procedure.
  • Representation in division negotiation or litigation.
  • Coordination with French notary or other foreign counsel for cross-border estates.

First consultation CHF 50.

Discuss my succession case