
Contents
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SECTION A: BRIEF SURVEY OF THE LOCAL SYSTEM SECTION A: BRIEF SURVEY OF THE LOCAL SYSTEM
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1. Type of System 1. Type of System
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2. Wills 2. Wills
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3. Intestacy 3. Intestacy
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4. Freedom of Testation 4. Freedom of Testation
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5. Maintenance 5. Maintenance
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6. Community Property between Husband and Wife 6. Community Property between Husband and Wife
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7. Joint Property 7. Joint Property
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8. Gifts (Inter Vivos) 8. Gifts (Inter Vivos)
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9. Capacity 9. Capacity
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10. Authority (Court, Notarial, or Other) 10. Authority (Court, Notarial, or Other)
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11. Invalidity of Will 11. Invalidity of Will
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12. Simultaneous Death 12. Simultaneous Death
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13. Presumption of Death 13. Presumption of Death
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14. Estate Taxes 14. Estate Taxes
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15. Administration of Estates 15. Administration of Estates
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17. Charitable Giving 17. Charitable Giving
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SECTION B: APPLICABLE LAW/PROCEDURE WHERE FOREIGN ELEMENTS ARE INVOLVED SECTION B: APPLICABLE LAW/PROCEDURE WHERE FOREIGN ELEMENTS ARE INVOLVED
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1. Jurisdiction 1. Jurisdiction
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2. Applicable Law 2. Applicable Law
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3. Foreign Succession/Inheritance Orders 3. Foreign Succession/Inheritance Orders
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4. Two or More Succession or Probate Orders 4. Two or More Succession or Probate Orders
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5. Assets 5. Assets
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6. Expert Evidence 6. Expert Evidence
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7. Unity of Succession 7. Unity of Succession
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8. Formalities 8. Formalities
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9. Hague Convention 9. Hague Convention
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10. Wills 10. Wills
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11. Domicile/Nationality 11. Domicile/Nationality
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12. Taxation 12. Taxation
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Cite
Abstract
This chapter surveys the local system of Switzerland. It explains that Switzerland is a federal state divided into 26 cantons and the law of inheritance is part of Swiss civil law and thus unified in Switzerland. The chapter then looks at the forms of wills under Swiss law. It argues that Swiss law basically provides for two instruments to dispose of assets upon death: wills and inheritance contracts. Any other way in which a testator/trix might seek to dispose of his or her assets on death (e.g., mutual will) is not sanctioned under Swiss law. This chapter also provides detailed rules to be applied in cases of intestate succession. It argues that absent a valid disposition on death, the estate of a deceased passes to the statutory heirs. Ultimately, the chapter notes that a testator/trix is only free to dispose of his or her estate up to the so-called ‘devisable portion’, as Swiss forced heirship law gives certain individuals closely related to the testator/trix an entitlement to a share in the estate, the so-called ‘compulsory portion’. It then reviews the three different marital property regimes from which the spouses may choose and the doctrine of joint tenancy.
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