|
Art. 88b67
3b. Exclusion of Swiss jurisdiction 1 Jurisdiction in accordance with Articles 86–88 is excluded, insofar as the deceased has submitted their estate by a will or contract of succession in whole or in part to the jurisdiction of a foreign state of which they were a citizen and that state’s authorities deal with the relevant assets in the estate. The deceased must have had the relevant citizenship either at the time of making the will or contract of succession or at the time of their death. 2 Jurisdiction in accordance with Articles 86–88 is also excluded, insofar as the deceased has submitted immoveable property located abroad by a will or contract of succession to the jurisdiction of the state where the property is located and that state’s authorities deal with the property. 67Inserted by No I of the FA of 22 Dec. 2023, in force since 1 Jan. 2025 (AS 2024330; BBl 2020 3309). |