Japan Inheritance Guide for Switzerland (スイス) Nationals
This guide explains how Japanese inheritance law and tax apply to Switzerland nationals living in or inheriting property from Japan. There are approximately approx. 2,000 Switzerland nationals residing in Japan.
1. Applicable Law (準拠法)
Under Japan's Act on General Rules for Application of Laws (法の適用に関する通則法, Article 36), the inheritance of a person is governed by the national law of the decedent.
Swiss Civil Code (ZGB, Book 3: Erbrecht) governs succession. Switzerland's Federal Act on Private International Law (IPRG) applies the law of the decedent's last domicile for succession, but a Swiss national may choose Swiss law.
Renvoi (反致): May Apply
Swiss IPRG (Article 91) applies the law of the decedent's last domicile but recognizes renvoi. If the decedent was domiciled in Japan, Swiss conflict rules may refer to Japanese law.
2. Tax Obligation Type (課税範囲)
Unlimited Taxpayer
Taxed on all worldwide assets.
Applies if: domiciled in Japan, OR foreign national with residence visa who has lived in Japan for 10+ years.
Limited Taxpayer
Taxed only on assets in Japan.
Applies if: not domiciled in Japan, OR foreign national who has lived in Japan for less than 10 years.
Japan has a tax treaty with Switzerland that may provide relief from double taxation.
3. Switzerland Inheritance Law
- •Forced heirship (Pflichtteil/réserve héréditaire): descendants receive 1/2 of their statutory share; spouse receives 1/2 of statutory share (reformed in 2023, reduced from 3/4 for descendants)
- •The freely disposable portion was increased by the 2023 reform, giving more testamentary freedom
- •Swiss cantons impose inheritance tax (varying by canton), except Schwyz which has none; the federal level has no inheritance tax
- •Participation in acquired property (Errungenschaftsbeteiligung) is the default matrimonial regime
Statutory Inheritance:
Spouse and children: spouse receives 1/2, children share 1/2 equally. Spouse and parents: spouse receives 3/4, parents share 1/4.
4. Required Documents
Erbbescheinigung (Certificate of Inheritance)
Swiss certificate of inheritance issued by the competent authority (varies by canton).
Familienschein / Personenstandsausweis
Swiss family or personal status certificate from the Zivilstandsamt.
Apostille
Switzerland is a Hague Convention member. Apostille from the cantonal authorities.
Certified Japanese Translation
German/French/Italian documents translated into Japanese (Switzerland has multiple official languages).
5. Professional Fees
| Professional | Fee Range |
|---|---|
| Tax Accountant (税理士) | ¥500,000–¥1,500,000 |
| Lawyer (弁護士) | ¥500,000–¥1,000,000 |
| Judicial Scrivener (司法書士) | ¥80,000–¥200,000 |
| Translation & Apostille | ¥50,000–¥150,000 |
6. Important Notes
- ⚠Swiss inheritance tax varies enormously by canton; Schwyz has none while other cantons may tax up to 50% for non-relatives
- ⚠The 2023 reform reduced forced heirship for descendants from 3/4 to 1/2, increasing testamentary freedom
- ⚠The Japan-Switzerland tax treaty provides double taxation relief
- ⚠Japan and Switzerland have a social security agreement
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Frequently Asked Questions
Does Switzerland have inheritance tax?
It depends on the canton. There is no federal inheritance tax. Most cantons exempt spouses and direct descendants, but some cantons tax other heirs at rates up to 50%. The canton of Schwyz has no inheritance tax at all.
How did the 2023 Swiss succession reform affect forced heirship?
The January 2023 reform reduced the forced heirship (Pflichtteil) for descendants from 3/4 to 1/2 of their statutory share. Parents' Pflichtteil was eliminated entirely. This gives testators significantly more freedom to distribute their estate.
Which law applies — Swiss or Japanese?
Under Japan's conflict of laws, Swiss law applies as the national law. Under Swiss IPRG, the law of the decedent's last domicile applies, so if domiciled in Japan, Swiss rules may refer back to Japanese law (renvoi).
Switzerland Guides by City
Guides for Other Nationalities
This tool provides rough estimates only. It does not constitute tax advice or tax filing services. Actual tax obligations may differ significantly. Please consult a licensed tax professional (税理士) for accurate calculations.