Under Article 6 of the 1977 Double Tax Convention UK-Switzerland, the property located in Switzerland will be governed by Swiss inheritance laws. When buying a property in Switzerland with a partner, the potential impact of matrimonial regimes for inheritance planning should be closely considered.
The buyer should take into consideration Swiss inheritance rules, such as the Swiss forced heirship rules ('reserve héréditaire') which restrict the ability of the testator in deciding how
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:16