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Art. 9172
2. Choice of law 1 A person may submit their estate by a will or contract of succession to the law of any one of the states of which they are a citizen. The person concerned must have the relevant citizenship either at the time of making the will or contract of succession or at the time of their death. Swiss citizens remain bound by the provisions of Swiss law on freedom of disposition. 2 If a Swiss citizen submits their estate in whole or in part to Swiss jurisdiction (Art. 87 para. 2), this shall, provided the person concerned does not stipulate anything to the contrary, also apply as submitting the assets concerned to Swiss law. 3 A partial choice of law is only permitted if assets located in Switzerland are submitted to Swiss law and this is combined with, or results in the same assets being submitted to Swiss jurisdiction (Art. 87 para. 2). 72Amended by No I of the FA of 22 Dec. 2023, in force since 1 Jan. 2025 (AS 2024330; BBl 2020 3309). |