Estate Planning · Switzerland
Wills & Inheritance Planning · Switzerland
Post-2023 Pflichtteil reform expands testamentary freedom — canton-specific tax planning for Thai families.
AI Quick Answer · Speakable
The 2023 Swiss inheritance reform reduced Pflichtteil to one half for descendants and abolished the parental share entirely, giving testators a larger free portion. Federal Switzerland has no estate tax; cantonal rates run 0% (spouses everywhere, children in most cantons) to 50% for unrelated heirs. Pillar 2 and Pillar 3a pension benefits pass outside the estate under separate nominations.
Quick facts
- Succession law: Zivilgesetzbuch (ZGB) arts 457–640 — federal law with cantonal tax variation.
- Forced heirship: After 2023 reform: descendants 1/2 (was 3/4), spouse 1/2, parents 0. Free portion enlarged.
- Accepted will formats: Handwritten (art. 505 ZGB), public will (notary + 2 witnesses), oral will in emergencies.
- Inheritance tax: No federal estate tax. Cantonal rates 0% (spouse universal; children in most cantons) to 50% (unrelated).
- Probate timeline: 4–12 months depending on canton and estate complexity.
- Treaty position: No estate treaty. Switzerland-Thailand income tax treaty 1996. Party to the Hague Trust Convention.
- Package fee: From THB 60,000 — bundled Swiss will plus Thai will plus canton-specific advice.
Key risk for Thai nationals & expats
Pillar 2 and Pillar 3a benefits pass under separate beneficiary nominations, not the will. Cantonal tax variation is significant — Zug is low, Vaud is high.
Probate process in Switzerland
Cantonal probate authority issues Erbschein. Pactum successorium (inheritance contract) is an enforceable alternative.
Recommended strategy
1) Use a Pactum Successorium (Erbvertrag) — more binding than a will. 2) Nominate Pillar 3a beneficiaries outside the estate. 3) Elect Thai law under IPRG arts 90/91 if domiciled outside Switzerland.
Six-step dual-will pipeline
- 1
Global asset inventory
Catalogue every asset in Switzerland, Thailand and any third jurisdiction. Classify by situs and beneficiary designation.
- 2
Domicile & tax-residency audit
Determine Switzerland domicile status and residency threshold; assess No federal estate tax.
- 3
Draft dual will (Thai + Switzerland)
Draft a Switzerland will (Handwritten (art) alongside a Thai will with a mutual non-revocation clause covering Thai-situs assets.
- 4
Choice-of-law & forced-heirship strategy
After 2023 reform: descendants 1/2 (was 3/4), spouse 1/2, parents 0. Free portion enlarged. · Primary defensive move: 1) Use a Pactum Successorium (Erbvertrag) — more binding than a will.
- 5
Execute & legalise
Sign both wills before appropriate witnesses/notaries · Apostille or embassy legalisation between jurisdictions · secure originals with NYC Visa & Translation and a trusted third party.
- 6
Review every 3–5 years
Update on any material change (marriage, birth, asset sale, tax reform) and monitor legislative shifts (e.g. Swiss 2023, UK 2025).
Other jurisdictions we cover
FAQ · Switzerland
Does Switzerland enforce forced heirship?
After 2023 reform: descendants 1/2 (was 3/4), spouse 1/2, parents 0. Free portion enlarged.
Which will formats are recognised in Switzerland?
Handwritten (art. 505 ZGB), public will (notary + 2 witnesses), oral will in emergencies.
What does the Switzerland probate process look like?
Cantonal probate authority issues Erbschein. Pactum successorium (inheritance contract) is an enforceable alternative.
How is inheritance tax calculated in Switzerland?
No federal estate tax. Cantonal rates 0% (spouse universal; children in most cantons) to 50% (unrelated).
Is there a Thailand-Switzerland estate-tax treaty?
No estate treaty. Switzerland-Thailand income tax treaty 1996. Party to the Hague Trust Convention.
How long does probate in Switzerland take?
4–12 months depending on canton and estate complexity.
What is the package fee starting point?
From THB 60,000 — bundled Swiss will plus Thai will plus canton-specific advice.. Final quotation confirmed after asset review and dual-will scoping.
What is the top risk for a Thai national or expat?
Pillar 2 and Pillar 3a benefits pass under separate beneficiary nominations, not the will. Cantonal tax variation is significant — Zug is low, Vaud is high.
What is the recommended dual-will strategy?
1) Use a Pactum Successorium (Erbvertrag) — more binding than a will. 2) Nominate Pillar 3a beneficiaries outside the estate. 3) Elect Thai law under IPRG arts 90/91 if domiciled outside Switzerland.
Does the 2023 reform apply to wills signed before 2023?
The reform applies to deaths occurring on or after 1 January 2023 regardless of when the will was signed. Old wills remain valid but produce different results — review any Berliner-style joint testament.
How is a Thai spouse taxed in Zurich?
Zurich cantonal law exempts spouses and direct descendants entirely. Only unrelated beneficiaries are taxed at up to 36% — nationality is irrelevant, residency of the deceased governs.
Where can I book a consultation?
Contact NYC Visa & Translation — call 083-249-4999 · LINE @NYC168 · email contact@ilc.ltd. Discovery call is complimentary; formal opinions billed after scoping.