Succession Switzerland
Executors of wills in Switzerland (Willensvollstrecker)
Updated: · Leutrim Miftaraj, FLIORE · Editorial standards · Other languages: Deutsch · Français · Español
Short answer
The executor (Willensvollstrecker) is appointed in a will or contract of succession and carries out the last will of the deceased. The executor has the rights and duties of an official estate administrator: managing the estate, paying debts, delivering legacies and preparing the division (Art. 518 Swiss Civil Code). The appointment must be accepted or declined within 14 days of notification, and the executor is entitled to appropriate remuneration.
Appointment and acceptance
Under Art. 517 of the Swiss Civil Code, the testator may, in a disposition upon death, appoint one or more persons with capacity to act to execute their will. The authority notifies the executor of the appointment; the executor must declare within 14 days whether they accept, and silence counts as acceptance. As evidence of their powers, they receive a certificate – the executor's certificate – which banks and authorities require.
Tasks
- Securing the estate and drawing up an inventory.
- Managing the assets and meeting ongoing obligations.
- Paying the deceased's debts and taxes.
- Delivering legacies.
- Preparing and carrying out the division in accordance with the testator's instructions and the law.
- Informing the heirs and accounting to them.
Limits of the executor's powers
The executor carries out the will; they do not decide everything in place of the heirs. The division itself generally requires the consent of the heirs, unless the testator has made binding instructions on the division. Heirs can lodge a complaint about the executor's actions with the competent cantonal supervisory authority; the executor is liable for damage caused by breaches of duty.
The process in practice
- Opening of the disposition upon death and notification of the executor.
- Acceptance and issue of the executor's certificate.
- Securing, inventory and valuation of all assets and debts.
- Payment of debts and taxes, delivery of legacies.
- Proposal for the division, partition agreement, execution and final report.
Working with the family office
In wealthy families, the family office knows the structures, accounts, contracts and powers of attorney best. It can give the executor a complete picture within a few days – provided the data is kept centrally and up to date. Important: on death, many powers of attorney lapse or become revocable; authority to act then lies with the executor and the heirs.
International estates add a further layer. Whether a Swiss executor's certificate is recognised abroad depends on the law there; for assets in other countries, local procedures or documents are often needed. A list of foreign assets with the competent authority and the documents required shortens this phase considerably.
In FLIORE
FLIORE provides the asset inventory as at a given date with valuations, structures, documents and powers of attorney. An estate can be managed as a separate mandate, with deadlines in the calendar and every action in the audit trail.
At a glance
| Basis | Art. 517 et seq. Swiss Civil Code |
|---|---|
| Acceptance period | 14 days after notification; silence counts as acceptance |
| Position | Rights and duties of an official estate administrator |
| Remuneration | Appropriate (Art. 517 para. 3 Swiss Civil Code) |
Terms on this page
- Audit trail
- An unalterable log that records who created, changed, approved or deleted which data and when.
Frequently asked questions
Who can be an executor?
Any natural or legal person with capacity to act, such as a family member, a lawyer, a notary, a bank or a trust company.
Can an heir also be the executor?
Yes, that is permitted. In families in conflict, however, a neutral person can avoid disputes.
How is the remuneration calculated?
According to effort, responsibility and complexity. Billing by time spent is common; percentage-based flat fees are disputed.
What applies to assets abroad?
Whether a Swiss executor is recognised abroad depends on the law there. Local procedures or certificates are often needed.
What belongs in the final account?
A statement of all income and expenditure since the date of death, the legacies delivered, the debts and taxes paid, the executor's own remuneration and the division, with supporting documents. It is the basis on which the heirs discharge the executor.
Sources
- Swiss Civil Code (ZGB, SR 210) – Fedlex
- Swiss Federal Act on Private International Law (PILA/IPRG) – Fedlex
- Swiss Federal Supreme Court – case law
This page provides orientation and does not replace legal or tax advice. The cited legal sources in their applicable version are authoritative.
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