Updated on October 16, 2026
In 30 seconds
As a rule, the deceased person’s last residence decides the applicable law. If the person lived in Switzerland, Swiss law points to Swiss law. EU Regulation 650/2012, which Italy applies, also looks at habitual residence. Anyone who wanted Italian law could choose it in a will. Assets in Italy still require steps in Italy.
This text is part of the guide Italians in Switzerland: Legal Guide.
Why this case is delicate
Two legal systems look at the same estate. Switzerland is not part of the European Union and applies its own law, the LDIP (the Swiss Federal Act on Private International Law). Italy applies EU Regulation 650/2012. The Regulation applies even when the law it points to is that of a non-European state.
Which law applies
According to Switzerland
The estate of a person whose last domicile was in Switzerland is governed by Swiss law (art. 90 LDIP). A foreigner can, however, choose one of his or her national laws in a will or in an inheritance contract (patto successorio). The choice lapses if, at death, the person no longer held that citizenship or had become Swiss.
According to Italy
The general rule is the law of the state where the deceased person habitually resided at the time of death (art. 21 of the Regulation). If the ties with another state are “manifestly closer,” that state’s law applies. Everyone can choose the law of the state of which they are a citizen, in a disposition upon death (art. 22).
Renvoi
When the Regulation points to the law of a non-EU state, it sometimes includes that state’s private international law rules too (art. 34). This is called renvoi. For a person living in Switzerland with assets in Italy, the effect has to be examined case by case.
Who has jurisdiction
In Switzerland
The Swiss authorities of the deceased person’s last domicile have jurisdiction over the succession procedure and disputes (art. 86 LDIP). The jurisdiction of a state that claims exclusive authority over real estate on its own territory remains unaffected.
In Italy
If the deceased person did not live in an EU member state, Italian courts may have jurisdiction when the person was an Italian citizen (art. 10 of the Regulation). If the estate includes assets in a non-EU state, the court may decline to rule on them when its decision would not be recognized there (art. 12).
The concrete steps
- Gather the documents. You need the death certificate from the Swiss municipality and a document proving citizenship. To register the document in Italy, ask the competent consulate how to proceed.
- Look for the will. Check whether it contains a choice of Italian law and where it was deposited.
- Count the Swiss deadlines. Renunciation of the inheritance must be communicated within three months, in writing and by registered letter. A public inventory must be requested within one month of learning of the death.
- Ask for the Swiss certificate of inheritance. The cantonal authority issues it. Banks usually require it to move the accounts.
- Open the file in Italy. For Italian real estate and accounts you generally need the succession return (dichiarazione di successione) and the land-registry updates (volture catastali). Check deadlines and procedures with the Italian Revenue Agency (Agenzia delle Entrate) or with us before acting.
- Coordinate the two files. The heirs must be named in the same way in both. The reserved shares for forced heirs (the part the law guarantees to certain heirs) may differ in the two systems.
- For taxes, turn to a tax adviser (commercialista). The firm deals with the legal and documentary side, not with tax calculations.
Frequent case · A problem that happens often
An Italian man has lived in the Canton of Zurich for thirty years. He dies leaving an account in Switzerland and an apartment in Salerno. He made no will. His two children live one in Switzerland, the other in Italy. Each thinks Italian law decides everything. In fact, you need to work out which law governs the succession and which authority handles each asset, before signing any document or withdrawing any money.
Frequent case described in general terms: names, places and details do not refer to real people or cases.
The best solution for you
Before death. The most useful path is a will. With a clause, you can choose the law of the state of your citizenship. It is usually worth doing, because it reduces doubts about which law decides.
After death. You identify the applicable law, then follow the Swiss and the Italian files in parallel. It is usually best to start from the Swiss deadlines: three months to renounce, one month for the public inventory.
If an authority or a co-heir does not cooperate. It is better to gather the documents first, then calmly assess the next step, including going before the competent court.
What to do right away
- Look for the will and check whether it chooses Italian law.
- Note the date on which you learned of the death, to count the Swiss deadlines.
- Do not sign any document and do not withdraw money before identifying the applicable law.
No path guarantees an outcome.
Learn more: Legal guides from Studio Legale Fiorentino.
How attorney Fiorentino can help you
- He can help you work out which law governs the estate and which authority handles each asset.
- He can coordinate the Swiss and the Italian files, naming the heirs in the same way in both.
- He can prepare or review the power of attorney (procura), so you do not have to travel to sign.
Frequently asked questions
Can an Italian living in Switzerland choose Italian law?
Yes, with a provision in the will. For Switzerland, the choice is allowed for a foreigner whose last domicile was in Switzerland, as long as that person keeps that citizenship. Under the EU Regulation, choosing the law of the state of citizenship is allowed.
If the property is in Italy, does only Italy decide?
Not always. Italy may have jurisdiction over the asset, but the law applicable to the succession may be a different one. It must be examined case by case.
Do I have to go to Switzerland or Italy to sign?
As a rule, no, if you use a power of attorney. The notary or office handling the document will tell you the required form.
Can I renounce the inheritance?
Yes. In Switzerland the communication must be made within three months, in writing and by registered letter, to the authority of the last domicile. For assets in Italy, Italian rules apply, and should be checked before deciding.
Who tells me what the children are entitled to?
The law applicable to the succession does. Switzerland and Italy have different rules on the reserved share. That is why the law is identified first.
Official sources
Pages of institutional websites consulted on October 16, 2026.
- fedlex.admin.ch – LDIP (RS 291), status 1.1.2025 – text in German, arts. 86 and 90: jurisdiction and applicable law
- eur-lex.europa.eu – Regulation (EU) 650/2012 – arts. 10, 12, 20, 21, 22, 34 (page in Italian)
- esteri.it – Successions – habitual residence as the general rule (page in Italian)
- ch.ch – Accepting or renouncing an inheritance – three-month and one-month deadlines (page in Italian)
- ch.ch – Certificate of inheritance – who issues it, documents and timing (page in Italian)
Read also
- Italians in Switzerland: Legal Guide (complete guide)
- Swiss Accounts and Deposits of a Deceased Relative: What the Heir Does
- House in Italy for Those Living in Switzerland: IMU, Power of Attorney and Sale
- Swiss Citizenship and Dual Citizenship for Italians
The firm
The firm is based in Naples (Piazza Giovanni Bovio 22 and Via Monte di Dio 14) and works throughout Italy; the first meeting can be held by video call. To ask for a consultation: WhatsApp or phone 347 5264190.
Informational text, prepared with the help of artificial intelligence tools. It does not replace advice on a specific case.
Author: attorney Renato Giuseppe Fiorentino
Updated on October 16, 2026
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