Deadlines and steps for settling an estate in Switzerland

Legal deadlines to know in Switzerland

Swiss law imposes specific deadlines for settling estates. The most important: 3 months to accept or renounce the inheritance, from the official notification. This deadline can be extended if you request an inventory.

Claims against the estate generally expire after 5 years. Cantonal inheritance taxes must be declared within the deadlines set by each canton, often between 1 and 3 months after death.

Warning: certain urgent procedures (death declaration, funeral) must be carried out within the first few days. Respecting these succession deadlines avoids legal and financial complications.

Step 1: Declaration of death and opening of the estate

The first succession step begins with the declaration of death to the civil registry, generally within 2 working days. This procedure is carried out by the doctor, funeral director or a relative.

The official death certificate is then transmitted to the competent authorities (municipal administration, notary depending on cantons), who formally open the estate. This opening triggers the countdown of legal deadlines.

For all immediate post-death procedures, consult our guide What to do immediately after a death in Switzerland.

Step 2: Search for and opening of the will

If the deceased drafted a will, it must be located quickly. Check with the cantonal register of wills, the family notary or in the personal safe.

Any person holding a will must hand it over to the competent authority (often the guardianship supervisory authority) within one month following the death. The authority then proceeds with the official opening in the presence of legal heirs.

Heirs receive a certified copy of the will. To understand testamentary rules, consult our article Wills in Switzerland: rules, content and advice.

Step 3: Acceptance or renunciation of the estate

Heirs have 3 months to decide whether to accept or refuse the estate. This decision is crucial, especially if the deceased leaves significant debts.

Three options are available depending on your situation: unconditional acceptance, acceptance subject to inventory, or total renunciation. Renunciation must be formulated in writing to the competent authority before the deadline expires.

Without a response within 3 months, the estate is automatically accepted unconditionally. This succession procedure engages your personal liability for any debts.

Unconditional acceptance

By accepting unconditionally, you inherit all assets and all debts. You become personally liable for the deceased's obligations, even if they exceed the value of the inheritance.

This option is suitable when you are certain that assets far exceed liabilities. It is the simplest and quickest solution for a healthy estate.

Acceptance subject to inventory

This intermediate option protects heirs: you are only liable for debts up to the value of the estate assets. Your personal assets remain protected.

To benefit from it, you must make a formal request to the competent authority within one month. An official asset inventory will then be established to determine the exact assets and liabilities.

Step 4: Inventory of estate assets

The asset inventory lists all the deceased's assets and debts: bank accounts, properties, vehicles, shares, life insurance, but also loans, unpaid bills and other obligations.

This step generally takes 2 to 6 months depending on complexity. The succession notary or supervisory authority coordinates this work. You will need to provide numerous documents: bank statements, property deeds, insurance contracts.

For a complete list of necessary documents, consult our guide Administrative formalities after a death.

Step 5: Settlement of debts and taxes

Before any inheritance distribution, the deceased's debts must be settled according to a legal order of priority: funeral expenses, taxes due, secured claims, then ordinary claims.

Heirs must declare the deceased's last income and pay the corresponding tax. Depending on cantons, inheritance taxes may apply (often exempted for direct descendants).

Tax deadlines vary according to cantons, but the declaration must generally be made within 3 to 6 months. A delay can result in significant penalties.

Step 6: Distribution of the estate among heirs

Once debts are settled, the net assets are distributed among heirs according to law or will. Swiss law requires respect for the reserved portion (minimum share guaranteed to descendants and spouse).

The inheritance distribution can be complex when it includes indivisible assets (properties, businesses). Heirs must negotiate who takes what, or decide to sell to distribute the proceeds.

The succession notary plays a mediator role and drafts the official distribution deed. This step can take from a few weeks to several months depending on agreement among heirs.

Amicable distribution agreement

When all heirs agree, they sign an amicable distribution agreement. This document specifies who receives what and can be drafted with the help of a notary.

This solution is the quickest and least expensive. It allows the estate to be concluded within a few weeks once the inventory is completed. The notary authenticates the deed to give it legal force.

Judicial distribution in case of disagreement

In case of conflict among heirs, the court must intervene to impose a judicial distribution. An expert or official liquidator may be appointed to evaluate assets and propose an equitable distribution.

This procedure considerably lengthens deadlines (1 to 3 years or more) and generates significant costs (lawyer fees, expert assessments). It should remain a last resort.

The role of the notary in succession

The succession notary is not always mandatory in Switzerland, but is strongly recommended for complex estates or in case of real estate (mandatory in certain cantons for property transfer).

The notary authenticates documents, advises on legal and tax aspects, facilitates mediation among heirs and coordinates liquidation. Their fees vary according to cantons and complexity (generally 1 to 3% of assets).

To know who can appoint a notary after death, consult our article Power of attorney after death: who can act.

How long does an estate take in Switzerland?

A simple estate (few heirs, clear assets, no disputes) takes on average 6 to 12 months. Complex estates can extend over 1 to 3 years or more.

Several factors lengthen deadlines: large number of heirs, international assets, multiple properties, family businesses, significant debts, conflicts among heirs, or judicial proceedings.

The incompressible legal succession deadlines (3 months reflection period, tax deadlines) add to the time needed to gather documents and negotiate distribution.

Advice for accelerating estate settlement

For a quick estate settlement, start by gathering all documents from the first days. Communicate regularly and clearly with other heirs to avoid misunderstandings.

Call upon a succession notary or specialised lawyer from the beginning, especially if the situation is complex. Their expertise avoids costly errors and facilitates mediation.

Scrupulously respect all legal deadlines to avoid penalties. Finally, advance funeral planning during your lifetime considerably simplifies the work of your heirs.

Settling an estate in Switzerland involves respecting specific legal deadlines and following several unavoidable administrative steps. From the death declaration to signing the distribution agreement, each phase requires rigour and anticipation. Heirs have three months to accept or renounce the estate, whilst complete settlement can extend from a few months to over a year depending on the complexity of assets.

The support of a notary considerably facilitates the process, particularly for the inventory of assets, settlement of debts and mediation among heirs. Transparent communication and organised documentation help avoid blockages and family conflicts.

Facing the death of a loved one, Wolky accompanies you in essential procedures. Publish an obituary in a few minutes to inform your loved ones and honour the memory of the deceased with dignity, whilst focusing on succession formalities that require your attention.