{"id":5005,"date":"2021-05-16T13:20:41","date_gmt":"2021-05-16T12:20:41","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/le-nouveau-reglement-europeen-sur-les-successions-copy\/"},"modified":"2021-05-31T17:12:28","modified_gmt":"2021-05-31T16:12:28","slug":"the-new-european-succession-regulation","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/en\/domaines\/the-new-european-succession-regulation\/","title":{"rendered":"The new European Succession Regulation"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7ka5v-43a72a93b28114d2bfad8486762f3b75\">\n.avia-section.av-7ka5v-43a72a93b28114d2bfad8486762f3b75{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/Droit-de-la-Famille-et-des-successions-swisNot.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-7ka5v-43a72a93b28114d2bfad8486762f3b75 main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  full-width avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-75 av-height-75  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='75' data-av_min_height_opt='75'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5005'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-kosktt18-9b3f6d6551e64b19b6e42c33eeb9c956 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock header-text trs-animation animate__fadeInUp'  itemprop=\"text\" ><div class=\"header-text-container\">\n<div class=\"title-container\">\n<h1><\/h1>\n<\/div>\n<div class=\"path-container\"><a href=\"https:\/\/swisnot.ch\/en\/fields\/\">\/ Fields of activity<\/a><a href=\"https:\/\/swisnot.ch\/en\/domaines\/family-and-inheritance-law\/\"> \/ Family and inheritance law<\/a><\/div>\n<\/div>\n<\/div><\/section>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-5005'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov7hjr5-f4d9075aedd8a31be2989435d32909c6\">\n#top .av-special-heading.av-kov7hjr5-f4d9075aedd8a31be2989435d32909c6{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov7hjr5-f4d9075aedd8a31be2989435d32909c6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov7hjr5-f4d9075aedd8a31be2989435d32909c6 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov7hjr5-f4d9075aedd8a31be2989435d32909c6 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_after_av_section  el_before_av_hr  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >The new European Succession Regulation<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-koppn431-54bb785ae51108e53f5000dda3332219\">\n#top .hr.hr-invisible.av-koppn431-54bb785ae51108e53f5000dda3332219{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-koppn431-54bb785ae51108e53f5000dda3332219 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_three_fourth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-132456d-47db9f48863854cc7017ddb1d083ebb4\">\n.flex_column.av-132456d-47db9f48863854cc7017ddb1d083ebb4{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-132456d-47db9f48863854cc7017ddb1d083ebb4 av_three_fourth  avia-builder-el-4  el_after_av_hr  el_before_av_one_fourth  first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-kopppfu0-6b3db85f97d136a5a48653d9e3338d83 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div id=\"content\">\n<div class=\"site_center withbackground\">\n<div id=\"contentwrap\">\n<div class=\"item-page\">\n<div>\n<p>The European Union (EU) adopted on July 4, 2012, an ambitious yet realistic European regulation designed to standardize the rules of jurisdiction and applicable law as well as the recognition of foreign documents and decisions in matters of succession.<\/p>\n<h3>Territorial scope of application<\/h3>\n<p>This Regulation will of course apply first and foremost throughout the EU. Well, almost all of it: Great Britain, Ireland and Denmark have not ratified it.<\/p>\n<p>It is important to note that the application of the laws of countries that are not party to the Regulation (i.e. Swiss law, if applicable) will also be accepted in relations with third countries.<\/p>\n<h3>Temporal scope of application<\/h3>\n<p>This Regulation will enter into force and apply to deaths occurring on or after August 17, 2015.<\/p>\n<p>The EU Member States accept that provisions are already being drafted in accordance with this regulation, which may open up new ways of planning your estate. However, they will only be applicable once the regulation comes into force, i.e. in summer 2015.<\/p>\n<h3>The main principles<\/h3>\n<p>The principles adopted by the European Regulation are very similar to those of our Federal Act on Private International Law (LDIP):<\/p>\n<p>&#8211; the unity of the law applicable to the succession, for all movable and immovable assets, wherever they are located,<\/p>\n<p>&#8211; the connection to the law of the last habitual residence of the deceased; this is a criterion analogous to that of &#8220;last domicile of the deceased&#8221; in Swiss law<\/p>\n<p>&#8211; and the possibility to choose the law applicable to the succession (professio juris), either his or her national law, even if you also have the nationality of your country of residence (contrary to Swiss law, which does not allow this).<\/p>\n<p>In concrete terms, this will newly involve<\/p>\n<p>&#8211; the recognition of pacts of succession, either because they have been concluded in a country that admits them (Switzerland), or on the condition that they are admitted by the national law of at least one of the future deceased,<\/p>\n<p>&#8211; and that of the institution, and the broad powers, of the executor of the will.<\/p>\n<h3>The European Certificate of Succession<\/h3>\n<p>Another innovation of the Regulation is the creation of a European Certificate of Succession, a sort of authentic certificate of inheritance which will be recognized in all the Member States to attest, in particular, to the status of heir, legatee or executor of a will. It will have the particularities of being subsidiary (it will not replace internal documents) and of being valid for only six months from the date of its issue!<\/p>\n<h3>From a tax perspective<\/h3>\n<p>On the other hand, this regulation will not apply to tax matters and will therefore only indirectly &#8211; but nevertheless certainly &#8211; have an impact on the amount of inheritance tax to be paid.<\/p>\n<p>If you have a situation with international characteristics, do not hesitate to consult your notary to find out whether the new European Inheritance Regulation plays a role in your case and to provide you with detailed information.<\/p>\n<p>Geneva\/Basel, 01\/07\/2013<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2o0v39-10201a0b79540da5b99e31f363a9651e\">\n.flex_column.av-2o0v39-10201a0b79540da5b99e31f363a9651e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 20px 0px 20px;\n}\n<\/style>\n<div  class='flex_column av-2o0v39-10201a0b79540da5b99e31f363a9651e av_one_fourth  avia-builder-el-6  el_after_av_three_fourth  avia-builder-el-last  flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6\">\n#top .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6 av-special-heading-h1 blockquote modern-quote  avia-builder-el-7  el_before_av_iconlist  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >See also<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kpct87fk-d51e195c2e8f895bee75e1b37ec03a6d\">\n#top .avia-icon-list-container.av-kpct87fk-d51e195c2e8f895bee75e1b37ec03a6d .iconlist_icon{\ncolor:#ffffff;\nbackground-color:#98012e;\n}\n#top .avia-icon-list-container.av-kpct87fk-d51e195c2e8f895bee75e1b37ec03a6d .iconlist_icon svg:first-child{\nstroke:#ffffff;\nfill:#ffffff;\n}\n#top #wrap_all .avia-icon-list-container.av-kpct87fk-d51e195c2e8f895bee75e1b37ec03a6d .av_iconlist_title{\ncolor:#98012e;\n}\n<\/style>\n<div  class='avia-icon-list-container av-kpct87fk-d51e195c2e8f895bee75e1b37ec03a6d  avia-builder-el-8  el_after_av_heading  el_before_av_heading '><ul class='avia-icon-list avia_animate_when_almost_visible avia-icon-list-left av-iconlist-small av-kpct87fk-d51e195c2e8f895bee75e1b37ec03a6d avia-iconlist-animate'>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-civil-partnership\/' title='The civil partnership'  class='iconlist_icon av-av_iconlist_item-31876ebc7a51f65fe47ef0d8de759853 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue80b' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/the-civil-partnership\/&#039; title=&#039;The civil partnership&#039;&gt;The civil partnership&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-civil-partnership\/' title='The civil partnership'>The civil partnership<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-new-name-law\/' title='The new name law'  class='iconlist_icon av-av_iconlist_item-b37af910e085c85ec1881bbe00b09638 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue80b' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/the-new-name-law\/&#039; title=&#039;The new name law&#039;&gt;The new name law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-new-name-law\/' title='The new name law'>The new name law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-lasting-power-of-attorney\/' title='The Lasting Power of Attorney'  class='iconlist_icon av-av_iconlist_item-dea7c094a8aea2648592e79b4949a0c1 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue80b' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/the-lasting-power-of-attorney\/&#039; title=&#039;The Lasting Power of Attorney&#039;&gt;The Lasting Power of Attorney&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-lasting-power-of-attorney\/' title='The Lasting Power of Attorney'>The Lasting Power of Attorney<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-executor\/' title='The executor'  class='iconlist_icon av-av_iconlist_item-58e8259643366b6dba76f72189935ad2 avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue80b' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/the-executor\/&#039; title=&#039;The executor&#039;&gt;The executor&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/the-executor\/' title='The executor'>The executor<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/' title='Family and inheritance law'  class='iconlist_icon av-av_iconlist_item-5c83847a20b092e4ad2d3e7c553a8aae avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue888' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/&#039; title=&#039;Family and inheritance law&#039;&gt;Family and inheritance law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/' title='Family and inheritance law'>Family and inheritance law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<\/ul><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781\">\n#top .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kopqesoi-9a01f17bd65006d8e3bbfa2b4692d781 av-special-heading-h1 blockquote modern-quote  avia-builder-el-9  el_after_av_iconlist  el_before_av_iconlist  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Fields of activity<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_iconlist-083a1a113fb6869c3c39a2c87f294688\">\n#top 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avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue80b' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/&#039; title=&#039;Family and inheritance law&#039;&gt;Family and inheritance law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/family-and-inheritance-law\/' title='Family and inheritance law'>Family and inheritance law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><div class=\"iconlist-timeline\"><\/div><\/li>\n<li><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/' title='Property law'  class='iconlist_icon av-av_iconlist_item-e6cd8cada9ac11a057c390aec7731e7b avia-font-entypo-fontello avia-iconfont avia-font-entypo-fontello'><span class='av-icon-char' data-av_icon='\ue821' data-av_iconfont='entypo-fontello' aria-hidden=\"true\"><\/span><\/a><article class=\"article-icon-entry av-iconlist-empty\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconlist_content_wrap\"><header class=\"entry-content-header\" aria-label=\"Icon: &lt;a href=&#039;https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/&#039; title=&#039;Property law&#039;&gt;Property law&lt;\/a&gt;\"><div class='av_iconlist_title iconlist_title_small  av_inherit_color'  itemprop=\"headline\" ><a href='https:\/\/www.swisnot.ch\/en\/domaines\/property-law\/' title='Property law'>Property law<\/a><\/div><\/header><div class='iconlist_content '  itemprop=\"text\" ><\/div><\/div><footer 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