Hello,

I have a question about inheritance law in Switzerland. My mother is Swiss born but has lived in the U.S for 40 years, she has a Swiss passport and a U.S. green card. She rarely goes back to Switzerland.

I was born in the US but have dual citizenship. I did my military service in Switzerland but I have always lived in the US.

My mother would like to write a will but tells me that even if she did not do that I as her only child would inherit her assets due to Napoleonic law that prevents parents from disinheriting their children.

My grandmother in fact did not have a will so everything was split between my mother and her two siblings automatically.

My question is that as her only child would this apply to me even though I have lived in the US my entire life.

Could my uncles contest my right to inherit my mother's share claiming that Swiss law does not apply to me. I understand that I would have to pay US taxes on a potential inheritance, so would US law inheritance law apply to my right of inheritance if she did no have will?

I spoke to a lawyer about this and strongly recommended that my mother write a will in the US that states that she want's Swiss law to apply to her will so that under Swiss law I would inherit her share of the inheritance.

I spoke to her about this and she is adamant that this would not be necessary.

Any input would greatly appreciated.

Thanks!

I wonder why your mother resists writing a will ?

Maybe your mother is right - but she should see her own lawyer just to be sure. Rather than trying to force her to do anything, just get her to check the facts for herself....

What happens in the USA if there is no will ? In Australia, it really slows the whole process down as there is a legal process to confirm that there is indeed no will, and then to appoint someone to manage the legal affairs, and then to settle the estate, and then to determine where the money goes - this takes a lot longer if it's unclear what the person's wishes were...far easier if the will gives an executor for the estate, who can act to wrap up the legal and financial affairs...

Has your grandmother made arrangements for funeral, payment of debt etc ? Do you have adequate financial resources to cover all costs until the will is finalised ? That would be a big burden - my grandmother had a will, but my father found it much easier to pay for everything from his own pocket, and then claim all the expenses from the final arrangements, once the assets had been sold....

I think you need to contact a lawyer but one thing you might want to consider is where are the assets, in Switzerland or the US?

Could your mother be worried that the Estate will be split up perhaps?
If your uncles have been running a farm she is part owner, or share the family home- and they will have to sell to pay you off? You really need to seek the advice of a lawyer who understands both US and CH law.

At the end of the day, it is her business, is it not? And I wish her many many happy more years.

Thank you for all your input though I find certain insinuations to be rather amusing.

In short my mother and I have a great relationship and I am her legal representative in Switzerland so this is what I ask the questions. She is putting off her will because of certain old fashioned skepticism of lawyers, which in understandable.

I have a lawyer in CH and he advised me to have a will written in the states. I was just checking to see if anybody might have some first hand experience with this issue.

My mother has already received her share of the cash assets. The items in question are a my late grandmother's house and contents as well as a investment property that are both on the market.

Thanks again...

You have two separate issues here: inheritance law and tax law.

(1) Inheritance law (and how a will should be written) is a state (not federal) matter. If your mother does not have a will (valid per the law of the state where she resides), then the state will determine which heirs get what percentage(s). You do not, ever, want to be in that situation.

(2) Any "US person" under the tax code (which includes anyone holidng a "green card") is subject to federal estate tax. There is no choice in the matter. (Some states may levy an estate tax, a further complication.)

The attorney & your mother are simply wrong. You do not have a choice about making Swiss law apply to a US resident.

However, you can (and should) have your mother go to a US attorney in her state of residence, and draw a will, for the reasons I noted above.

Via careful planning (e.g. using gifts or a trust), much of the estate tax can be legally avoided.