Jurisdiction in Switzerland in cross-border successions

Abstract

Abstract When a legal dispute has an international or so-called “cross-border” connection before the Swiss courts or authorities, the private international law of Switzerland (codified in the Federal Act on Private International Law) determines whether Swiss courts and authorities have jurisdiction, which substantive law is applicable, and the recognition and enforcement of foreign decisions, measures, deeds, and rights. In Swiss international law, “residence” is the main connecting factor. Thus, the terminology of “residence” is to be defined, as it is typically the entry point of any case heard in Switzerland, which does not necessarily follow the tax authorities’ or other authorities’ assessment or tax rulings for residency. In recent years, the Federal Supreme Court has had the chance to decide on various cases where residence in cross-border inheritance cases was disputed and some findings led to unexpected and unintended results.