Switzerland is a preferred location for families who want to plan their succession across several countries. The articles collected here explain Swiss succession law and forced heirship, the choice of law for an estate, the recognition of trusts under the Hague Trust Convention, Swiss family foundations and their limits, Liechtenstein foundations and offshore trusts, and philanthropic foundations. They are written for families and entrepreneurs from Asia, the Middle East and Africa, and for their advisers, who want to know which structures work in Switzerland and how they interact with the law of the family's home country.
International families often have heirs, assets and residences in several countries, and each legal system may claim to govern their estate. Switzerland offers a stable base for succession planning, recognises foreign trusts and allows foreign nationals to choose the law of their nationality for their estate.
Swiss succession law protects close relatives through compulsory shares, which were reduced by the revision that entered into force in 2023, and it leaves considerable freedom over the remaining part of the estate. For families from jurisdictions with different traditions, the interplay between the Swiss rules, the law of the country of nationality and the rules governing assets abroad deserves early attention.
Families should establish which law will govern the estate, which authorities will have jurisdiction and whether a will or an inheritance contract made in Switzerland will be recognised in the other countries concerned. The choice of the law of nationality, which Swiss private international law permits foreign nationals living in Switzerland, can provide certainty, although it must be made in the proper form.
Assets held through companies, trusts or foundations raise further questions. It is necessary to know who holds legal title, how control passes on death or incapacity and how each structure is taxed in the relevant countries. Clear documentation, a coordinated set of wills and a regular review after changes in residence or family circumstances prevent many of the disputes that would otherwise follow.
The articles explain succession planning for international families, trusts and foundations in Switzerland, Liechtenstein and offshore centres, charitable foundations, family offices and the disputes that arise when estates and trusts are contested.
Liechtenstein trusts: the trust in a civil law country
Liechtenstein was the first civil law country to adopt the trust. Since 1926 its Persons and Companies Act has contained… Read more Private Client · LiechtensteinThe Liechtenstein family foundation: formation, founder's rights and tax
The family foundation is the structure for which Liechtenstein is best known. It holds the family's wealth as an independent… Read more Philanthropy · StructuresChanging, merging and dissolving a Swiss foundation
A foundation is created to last, often for generations, but the world in which it works changes. Its purpose may… Read more Philanthropy · InternationalCross-border giving: international donors and Swiss foundations
Philanthropy is increasingly international. Families from Asia, the Middle East, Africa and Latin America establish foundations in Switzerland to support… Read more Philanthropy · StructuresUmbrella foundations and other alternatives to your own foundation
Not every philanthropic project needs its own foundation. A separate foundation requires a board, accounts, an auditor, supervision and a… Read more Philanthropy · GovernanceThe foundation board: governance, investment and accountability
A foundation has no owners and no shareholders who hold its board to account. The foundation board therefore carries a… Read more Philanthropy · TaxTax exemption for charitable foundations in Switzerland
The tax exemption is what turns a Swiss foundation into an efficient instrument for philanthropy. An exempt foundation pays no… Read more Private Client · LiechtensteinLiechtenstein structures: foundations, trusts and establishments for private clients
Liechtenstein, Switzerland's small neighbour between the Rhine and the Alps and known in the region as das Ländle, is one… Read more Private Client · DisputesTrust and estate disputes in Switzerland
Disputes over trusts and estates are rarely confined to one country. The assets are held with Swiss banks, the trustee… Read more Private Client · Family LawInternational families in Switzerland: marriage contracts, succession and divorce
International families often have ties to several countries: the spouses may hold different nationalities, their children may live abroad, and… Read more Private Client · PhilanthropyCharitable foundations in Switzerland: formation, supervision and tax exemption
Switzerland is home to thousands of charitable foundations, many of them established by international families who want their philanthropy to… Read more Private Client · Family OfficesFamily offices in Switzerland: licence, legal form and governance
A family office brings the management of a family's wealth under one roof: investments, real estate, companies, tax, philanthropy and… Read more Private Client · StructuresOffshore trusts, foundations and companies: how Switzerland treats them
Many international families hold their wealth through trusts, foundations or companies in Jersey, Guernsey, Liechtenstein, the Cook Islands, the British… Read more Banking · PracticeDormant assets: from loss of contact to transfer to the Confederation
Swiss banks hold assets whose owners have stopped responding and cannot be traced. This article follows the procedure that applies… Read more