The whole picture
Wealth structuring
Bringing entities, holdings, residence and succession into one structure built to survive a handover.
Wealth structuringSuccession &
estate planning
Swiss law gives you real freedom to decide who inherits (widened by the 2023 reform that cut the forced-heirship reserves), but only within rules that bite: compulsory portions, the choice of national law, and the marital-property division that happens before the estate is even distributed. Get one of them wrong and the result is not what you intended, and it cannot be fixed after death. We settle the choice of law, the property regime and the cantonal tax, and draft instruments that hold up for a cross-border family.
At a glance
Your wishes, within the rules that bind.
Choice of law, property regime and tax, settled first.
- Since 2023
- Descendants’ reserve cut to ½
- Spouse reserve
- One-half, unchanged
- Choice of law
- National law, for foreigners
- Inheritance tax
- Cantonal, spouse exempt
- Instruments
- Will or inheritance agreement
The essentials
What succession planning is
Succession planning arranges, in advance, who receives what on death and how: through a will or inheritance agreement, a marital-property agreement, and where useful a foundation or trust. Under the Swiss Civil Code, as summarised by the federal portal, you have real freedom (widened since 2023) but within forced-heirship reserves and the interaction of property and succession law. For a cross-border family the choice of law is decisive. We plan it in full, before it is needed.
Who this is for
- cross-border families with assets in several countries;
- business owners planning an intact succession;
- couples whose property regime and will should align;
- anyone whose plan predates the 2023 reform.
Where it fits
Succession planning connects to wealth structuring, often uses a foundation or trust, and follows a relocation.
The framework
The rules that bind
Four things shape a Swiss estate plan, and they interact. Getting any one wrong distorts the result.
| Element | What it does |
|---|---|
| Forced heirship | Reserves a minimum for close heirs (cut in 2023) |
| Choice of law | Foreigners may elect national law |
| Marital property | Settled before the estate is distributed |
| Cantonal tax | Varies by canton and relationship |
Since 2023 the disposable portion is larger (descendants’ reserve cut from three-quarters to one-half, parents’ reserve abolished, the spouse’s reserve unchanged), so there is more room to favour a spouse, a successor or a charity. But the reserves still bind, and the property regime and choice of law can change the picture entirely. We work all four together.
The numbers
The 2023 reserves, in numbers
The reform widened testamentary freedom by cutting the protected reserves. The reserve is the share of a statutory heir’s legal entitlement that you cannot freely dispose of: what is left over is the disposable portion you can direct anywhere.
| Heir | Reserve before 2023 | Reserve from 2023 |
|---|---|---|
| Descendants | 3/4 of their entitlement | 1/2 of their entitlement |
| Surviving spouse | 1/2 | 1/2 (unchanged) |
| Parents | 1/2 | None, abolished |
The practical effect: a parent with children and a spouse can now direct a materially larger slice to the spouse, a chosen successor or a charity than before 2023. It also means any will drafted on the old reserves may now give away less freedom than the law allows — a plan written before the reform is worth revisiting. We recalculate the disposable portion on the current reserves and the marital-property split together, because the two are settled in sequence, not in isolation.
How it runs
How the planning runs
Settle the choice of law and property regime, model the tax, then draft instruments that fit, coordinated with any structure.
- Step 1
Map the family & assets
Understanding the family, where the assets sit, and the cross-border connections that drive the law.
- Step 2
Settle choice of law
Analysing whether to elect national law and how Swiss and foreign succession rules interact.
- Step 3
Align property & tax
Settling the marital-property regime and modelling cantonal and foreign inheritance tax.
- Step 4
Draft the instruments
Drafting the will or inheritance agreement and property agreement to strict formal requirements.
- Step 5
Build any structure
Adding a foundation, trust or holding where it serves the plan, and coordinating the whole.
Budget
What it costs
Cost depends on the complexity of the family and assets, the number of jurisdictions, and whether the plan involves a structure or a business succession. A straightforward will is modest; a multi-country estate with a business and a structure is a larger engagement, and far cheaper than the dispute an unplanned one causes.
We scope and quote against the situation. Pricing is on request.
Discuss your plan
What it takes
What a sound plan requires
A succession plan that gives effect to your wishes rests on:
- the right choice of law for a cross-border estate;
- forced-heirship reserves respected, disposable portion used;
- the marital-property regime settled alongside the will;
- cantonal and foreign inheritance tax modelled;
- instruments drafted to strict formal validity.
After death, nothing can be fixed
Every other engagement allows a second pass; a succession plan does not. A will that ignores the marital-property regime, misses the choice of law, breaches a forced-heirship reserve, or fails a formal requirement produces a result that binds (a spouse under-provided for, a business forced into sale, avoidable tax incurred, heirs in dispute) and none of it can be corrected once the person has died. This is why the planning is deliberate, precise and done in advance, and why a plan made before the 2023 reform should be reviewed. We plan as if there is no second chance, because there is not.
Why Goldblum
The plan: how we run it
Settling the law, the property regime and the tax, and drafting instruments that hold up for a cross-border family, is the work this firm does.
Cross-border
Choice of law settled first
The decisive question for an international estate (which law governs) analysed before anything is drafted.
Aligned
Property, tax and will together
The marital-property division, the cantonal tax and the instruments planned as one outcome, not three separate documents.
Durable
Built to hold after death
Instruments drafted to strict formal validity and current law, so the plan does what it intends when it matters.
Related
Around succession
The vehicle
Swiss foundation
A durable vehicle that can hold family wealth or a business across the generational transition.
Swiss foundationCross-border
Trusts & trustee services
A foreign-law trust, administered from Switzerland, where it serves cross-border succession.
Trusts & trustee services
FAQ
Succession & estate planning: FAQ
01What does Swiss succession planning involve?
It involves arranging, while you can, who receives what on death and how: through a will or inheritance agreement, a marital-property agreement, and where useful a structure such as a foundation or trust. The aim is to give effect to your wishes within the limits Swiss law sets, minimise inheritance tax across the relevant cantons and countries, and avoid the disputes and delays that an unplanned estate causes, especially in a cross-border family. Swiss law gives you real freedom to plan, but within forced-heirship rules and the interaction of marital-property and succession law, so the planning has to be precise. We do that planning in full.
02What is forced heirship, and what changed in 2023?
Forced heirship reserves a minimum share of the estate for certain close heirs, limiting how much you can give away freely. A reform that took effect on 1 January 2023 reduced these compulsory portions, expanding the part of your estate you can dispose of as you wish: descendants' compulsory portion was cut from three-quarters to one-half of their statutory entitlement, and parents' compulsory portion was abolished altogether. The surviving spouse's or registered partner's compulsory portion remains one-half. The practical effect is more planning freedom (for example to favour a spouse, a business successor or a charity), but the reserves still bind, so a plan made before 2023 should be revisited.
03Can a foreign national choose their national law?
Often yes. Under Swiss private international law, a foreign national resident in Switzerland can, by a disposition such as a will, subject their estate to the law of their nationality instead of Swiss law, a choice that can change which forced-heirship rules apply. For someone from a common-law country with more testamentary freedom, this can be valuable; for others it may not help. There is also the interaction with the EU Succession Regulation for those with EU connections, which has its own choice-of-law mechanism. Getting the choice of law right is often the single most important decision in a cross-border estate. We analyse it before drafting anything.
04How does marital property interact with inheritance?
They operate in sequence, and people often miss it. On the death of a married person, the marital-property regime is settled first (dividing what belongs to each spouse under their regime) and only then is the deceased's share distributed as the estate. The default Swiss regime, the marital-property agreement the couple may have made, and the will all interact, and a plan that addresses the will but ignores the property regime can produce a result the couple never intended. For cross-border couples, the applicable matrimonial-property law is itself a question. We plan the property regime and the succession together, because they are two halves of one outcome.
05How is inheritance taxed in Switzerland?
Inheritance tax is cantonal, not federal, so it depends on where the deceased was resident and where any real estate sits, and on the relationship between deceased and heir. In every canton the surviving spouse or registered partner is exempt; direct descendants are exempt in most cantons but not all; and unrelated heirs are taxed, sometimes heavily. Rates and exemptions vary widely between cantons, which makes both the canton of residence and the structure of the gifts relevant to the tax outcome. For a cross-border estate, foreign inheritance or estate tax may also apply. We model the inheritance-tax position across the relevant cantons and countries as part of the plan.
06Will or inheritance agreement — which should I use?
A will is a one-sided disposition you can change at any time; an inheritance agreement (a contract of succession) binds you and the other parties and can only be changed by agreement. A will suits straightforward wishes you may want to revise; an inheritance agreement suits situations where certainty and the buy-in of heirs matter: for example a business succession, or a deal where an heir waives part of their reserve in exchange for something now. Both must meet strict formal requirements to be valid. We advise which instrument fits, draft it correctly, and make sure it works with the property regime and any structure.
07How do you plan a business succession?
A business in the estate raises specific problems: it is often the largest and least divisible asset, the forced-heirship reserves can force a sale or fragment ownership, and the successor needs control without being crippled by buy-outs to siblings. Planning addresses this through the will or an inheritance agreement, valuation rules, the increased disposable portion since 2023, and sometimes a holding or foundation structure to hold the business across the transition. The earlier it is done, the more options exist. We plan business succession so the enterprise passes intact to the intended successor while treating the other heirs fairly within the law.
08What happens if there is no plan?
The estate is distributed by the statutory rules of intestacy, the default marital-property division applies, and the heirs inherit jointly and must agree on how to divide everything, which, in a cross-border family or one with a business, is where disputes and costly delays begin. The outcome may be far from what the deceased would have wanted: a spouse under-provided for, a business forced into sale, unrelated intended beneficiaries left out, avoidable inheritance tax incurred. None of it can be fixed after death. The whole point of planning is that it is done in advance, deliberately. We help families put a plan in place before it is needed.
09Can I disinherit a child or my spouse?
Only within limits, and rarely completely. Forced heirship reserves a compulsory portion for descendants and for the surviving spouse or registered partner, so you cannot simply cut them out. What you dispose of beyond their reserves is the freely disposable portion, which the 2023 reform enlarged. Full disinheritance is possible only on narrow statutory grounds, such as a serious offence against the deceased, and is hard to sustain. What you can do is favour one heir, a successor or a charity with the larger disposable portion now available, and use instruments like an inheritance agreement under which an heir waives part of their reserve. We plan within these limits to get as close to your wishes as the law allows, rather than promising an outcome it forbids.
10Can Goldblum handle a cross-border estate?
Yes. We plan succession for cross-border families in full: analysing the choice of law and the interaction of Swiss and foreign succession rules, settling the marital-property position, modelling cantonal and foreign inheritance tax, and drafting the will or inheritance agreement and any property agreement. Where a structure helps (a foundation, a trust, a holding for a business), we build it into the plan and coordinate it with the family's wider affairs. The aim is a plan that gives effect to the family's wishes, withstands the cross-border complexity, and spares the next generation the disputes an unplanned estate causes.
Is your succession plan current for a cross-border family?
Tell us your family, assets and where they sit. A partner settles the choice of law, the property regime and the tax, and drafts the instruments that hold up.