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France-Switzerland Inheritance
France-Switzerland Inheritance: Plan Ahead and Secure the Transfer of Your Estate
Swiss resident with assets in France, heirs on both sides of the border, binational couple: a France-Switzerland inheritance combines two civil law systems, two tax regimes and, since 2015, no inheritance tax treaty between the two countries. We help you protect your loved ones and limit the risk of double taxation.
Contact usWhy Plan a France-Switzerland Inheritance in Advance?
Since January 1, 2015, no tax treaty has governed successions between France and Switzerland. Each state applies its own rules: France may tax all assets received by an heir domiciled in France for at least six of the last ten years, while Swiss cantons impose tax according to the deceased's last domicile and the location of real estate. Without advance planning, applicable law, forced heirship, matrimonial regime, and taxation may conflict and cause disputes among heirs and double taxation.
Determine the law applicable to the estate and secure any choice of law
Limit the risk of double taxation in the absence of a France-Switzerland inheritance tax treaty
Protect the surviving spouse and respect the rights of forced heirs
Organize the transfer of real estate located in France and Switzerland
Anticipate rather than endure: will, gifts, life insurance, and structuring
Our Areas of Expertise in France-Switzerland Inheritance
Trained as a notary, we handle France-Switzerland inheritance matters as a whole: civil law, private international law and taxation in both countries.
Our approach
We integrate civil law, private international law, and French and Swiss taxation to build a coherent and secure transfer. Our methodology is structured around five steps:
Speak with an ExpertFamily and Wealth Mapping
Nationalities, domiciles, matrimonial regime, location of assets, and arrangements already in place.
Cross Legal and Tax Analysis
Identification of the applicable succession law, the rights of each heir, and the tax burden in France and Switzerland.
Transfer Strategy
Tailored recommendations: choice of law, will, gifts, adaptation of matrimonial regime, life insurance, or structuring.
Coordinated Implementation
Coordination with notaries, lawyers, and bankers in France and Switzerland to secure each transaction.
Ongoing Monitoring
Update of the strategy upon a change of residence, family situation, or legislation.
Frequently Asked Questions
It depends primarily on the deceased's last domicile. For a person domiciled in Switzerland, the Swiss Private International Law Act designates Swiss law in principle; for a person habitually resident in France, the European Succession Regulation designates French law. It is possible, under certain conditions, to choose the law of one's nationality by will.
No. The 1953 France-Switzerland succession treaty was terminated by France and no longer applies to successions opened since January 1, 2015. Each country now applies its own rules, which increases the risk of double taxation.
Yes, if the heir is tax-domiciled in France at the time of the succession and has been for at least six of the preceding ten years: France may then tax all assets received, including those located in Switzerland. Tax paid in Switzerland on those assets may, under certain conditions, be credited against French tax.
In France, the surviving spouse and civil partnership partner are exempt from inheritance tax. In Switzerland, most cantons, including Geneva, also exempt the surviving spouse; the treatment of descendants and other heirs varies significantly from one canton to another.
Yes, but it was reduced by the reform that came into force on January 1, 2023: the statutory share of descendants now corresponds to half of their legal share, and that of parents has been abolished. The rules differ from French law, hence the importance of a coordinated will to avoid disputes.
As early as possible, ideally before a change of residence, marriage, real estate acquisition, or gift. Once the succession is opened, room for maneuver becomes very limited.
A Franco-Swiss succession raises questions regarding applicable law (European Succession Regulation, Swiss law), potential double taxation, forced heirship, and tax filings in both countries. Expert guidance helps anticipate these risks and secure the transfer of assets.
The applicable law depends on the European Succession Regulation for EU residents and Swiss private international law. In principle, the law of the last habitual residence applies, but exceptions exist for real estate located in France. Advance planning allows you to choose the most favorable law.
Effective planning involves analyzing the applicable succession law, identifying risks of double taxation (no inheritance tax treaty has linked France and Switzerland since 2015), adapting the matrimonial regime, and drafting coordinated wills in both countries.