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Art. 88
3. Jurisdiction at the location of assets 1 If the deceased was a foreign citizen domiciled abroad, the Swiss judicial or administrative authorities at the location have jurisdiction to deal with those parts of the estate that are located in Switzerland to the extent that the authorities at the place of domicile do not deal with them. In order to avoid conflicts of jurisdiction, the Swiss judicial or administrative authorities may decline jurisdiction, to the extent that the authorities in a foreign state of which the deceased was a citizen or in the state of the deceased's last habitual residence deal with the estate.65 2 If there are assets located in different places, the Swiss authority before which the matter was first brought has jurisdiction. 65Amended by No I of the FA of 22 Dec. 2023, in force since 1 Jan. 2025 (AS 2024330; BBl 2020 3309). |
