Execution of wills in Switzerland: The most important facts in brief

During your lifetime, you have the option in Switzerland of appointing an executor to administer your estate in accordance with Article 517 paragraph 1 of the Swiss Civil Code (ZGB). You entrust this person with the task and all associated rights and obligations of distributing your assets among your heirs after your death in accordance with your will. At the same time, you instruct the executor to take care of all administrative tasks that arise after your death until the execution of the will is completed. The appointment of an executor is voluntary. Without an appointment, all tasks fall to your heirs.

Article 518 of the Swiss Civil Code describes the tasks in more detail. The core task is the administration of the estate in accordance with the wishes of the deceased person. Within this core task there are a number of individual activities.

According to the law, the executors are responsible for preserving the substance of the estate. They ensure that the estate retains or increases in value and have items and properties valued by experts. Their tasks also include completing the deceased’s tax return, cancelling various contracts, paying outstanding bills or collecting debts owed to the estate. It also mediates between heirs and heiresses.

Duty of disclosure, information and accountability

The community of heirs must be regularly informed about the status of the estate as well as about new developments and changes. The executors are obliged to provide information immediately in response to enquiries from heirs or heiresses. The manner of co-operation and correspondence is conducted on a professional business level. At the end of the collaboration, executors must submit an accountability report and a final account of the inheritance to the community of heirs. The duration of an executorship can vary greatly. In the case of protracted proceedings, at least one year must be expected during which the executor is responsible for the case and must submit an account on an ongoing basis.

Division of the estate

According to the law, the division of the estate is primarily a matter for the community of heirs itself. The executors must therefore comply with the wishes of the parties involved – they are not authorised to divide the estate on their own. However, preparation is the task of the executors. They draw up an inventory of the deceased’s assets and valuables, appoint a valuer and professionally research the legal partial claims of the parties involved. They then submit one or more partial proposals to the community of heirs with the aim of reaching a swift agreement, taking into account the last wishes of the deceased.

Assignment and supervisory procedure

Executors receive their mandate from the authority opening the will. They then have 14 days to object, otherwise the mandate is deemed to have been accepted. Supervision of the activities of the executors is the responsibility of the authority opening the will. If breaches of duty or rights occur during the execution of the will, the community of heirs can report these to the authority.

Tip: The costs of official complaint proceedings against executors can be very high. It is therefore advisable to only report serious offences to the authorities. Minor differences of opinion should be clarified in a personal meeting. In case of doubt, a lawyer specialising in inheritance law can help you at a reasonable price.

Examples of tasks performed by executors

• Drawing up and calculating inventories
• Determining the inheritance quotas
• Managing documents (e.g. wills, contracts)
• Joint meetings with the community of heirs and ongoing written and verbal information on all matters
• Correspondence with authorities (notifications to and settlements with offices and banks, e.g. registry office, insurance companies, etc.)
• Preparing the deceased’s tax declaration of the deceased
• Assertion of claims against debtors
• Listing of estate liabilities and payment
• Billing correspondence and payment of invoices (including funeral costs, for example)
• Cancellation of current contracts
• Payment of legacies
• Determination of the statutory shares of all heirs
• Preparation of a proposal for the division of the estate
• Division of the estate
• Preparation of accounts and reports

If an executor is appointed, the heirs take on a passive role in the administration of the estate. Nevertheless, they can intervene in certain cases. For example, they have the right to demand equal treatment in the event of inheritance disputes. In this case, the executor must demonstrate their professionalism and mediate neutrally. The general rights of the community of heirs include the right of the executor to

• to keep the community of heirs regularly informed
• to provide the heirs with information immediately upon request
• to render an account to the community of heirs

In addition, he must submit a statement of accounts, a final report and an invoice for all services rendered to the community of heirs after the administration has been completed.

What happens if there is no longer an executor?

The execution of the will ends when the estate of the deceased has been successfully distributed among the heirs and no more proceedings or lawsuits are pending. The executor can be removed from office while proceedings are ongoing if he or she breaches his or her duties and the community of heirs reports him or her to the authorities. In this case, his duties, rights and obligations are transferred to the community of heirs. The community of heirs now represents the will of the deceased in place of the executor and is responsible for the division of the estate among themselves and for all administrative tasks.

Execution of wills: what costs are incurred and who pays?

One of the biggest costs is the fee that the executor receives for her task, plus expenses and disbursements. The amount of the costs depends primarily on the amount of the estate assets and the complexity of the proceedings. Unfortunately, an average hourly wage for executors cannot be given here, as wages vary greatly. As a rule, the testator agrees an hourly rate with the executor during his or her lifetime. If this is not done, the community of heirs must deal with this. The costs of executing the will are borne by the community of heirs.