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Art. 90
II. Applicable law 1. Principle 1 The estate of a person who had their last domicile in Switzerland is governed by Swiss law. 2 The estate of a person who had their last domicile abroad is governed by the law referred to by the private international law rules of the state of domicile. If these rules refer the matter back to Swiss private international law, the substantive succession law of the state of domicile shall apply.70 3 To the extent that Swiss judicial or administrative authorities have jurisdiction pursuant to Article 87 paragraph 1, the estate is governed by Swiss law.71 70Amended by No I of the FA of 22 Dec. 2023, in force since 1 Jan. 2025 (AS 2024330; BBl 2020 3309). 71Inserted by No I of the FA of 22 Dec. 2023, in force since 1 Jan. 2025 (AS 2024330; BBl 2020 3309). |