The revision of the Federal Act on Private International Law (PILA) has resulted in the following significant changes to international inheritance law:
- Swiss nationals abroad: can choose Swiss law and still declare foreign domicile authorities responsible for their estate.
- Foreigners domiciled in Switzerland: may declare their home authorities responsible.
- Real estate abroad: Can be subject to foreign jurisdiction.
- Partial subordination: It is possible to assign only parts of the estate to foreign or Swiss jurisdiction.
- Dual/multiple citizens: Residents of Switzerland can apply their home law, although Swiss law on compulsory portions still takes precedence.
- The law applicable at the time of death is decisive, not the date on which the will was drawn up.
- For dispositions made before 1 January 2025 that would be invalid under the new law, the old law continues to apply.
The deceased’s last place of residence will continue to be the point of reference for inheritance cases. In addition, the principle of unity of succession remains in place, i.e. uniform jurisdiction and law for the worldwide estate (with exceptions).