Inheritance in Geneva: everything you need to know to protect your loved ones
Introduction
In Geneva, wealth is often passed on without having been anticipated. Between real estate among the most valued in Switzerland, international assets, and a cosmopolitan population with nearly 40% foreign residents, Geneva's inheritances are among the most complex in the country — and yet, the majority of families have made no arrangements.
Without a will, the law decides for you: who inherits, in what proportion, and in what order. And the law doesn't know your partner, your stepson, or your long-term spouse.
This page gives you a complete view of the inheritance rules applicable in Geneva — Swiss law, cantonal taxation, international situations — and presents you with the tools to take concrete action in just a few minutes.
→ Start with a free estate planning assessment in 1 minute
Discover in 60 seconds what your loved ones would inherit today without a will.
1. Inheritance laws in Geneva
1.1 Swiss inheritance law applies throughout the canton
Whether you reside in Geneva-City, Carouge, Meyrin, Vernier, Lancy, Onex or in one of the municipalities of Greater Geneva, the substantive rules are the same: Swiss civil law applies, codified in the Civil Code (CC).
The reserved portions of the estate
Swiss law protects certain heirs with what are called reserved portions of the estate — a minimum share from which they cannot be deprived, even by will. Since the reform of inheritance law that came into effect on January 1, 2023, these reserved portions have been reduced:
- Spouse or registered partner: reserve of ½ of the legal share
- Descendants (children, grandchildren): reserve of ½ of the legal share
- Parents: The parents' reserve was eliminated by the 2023 reform.
La quota available — the portion you can freely bequeath in your will to whomever you wish — has therefore been expanded. It is precisely this margin that should be used to protect a partner, a stepdaughter, an association, or any relative who is not a legal heir.
The legal heirs in order
In the absence of a will, the law applies a system of degrees:
- First order: descendants (children, grandchildren)
- 2nd order: parents and their descendants (brothers, sisters)
- Third order: grandparents and their descendants
The surviving spouse inherits in competition with the 1st or 2nd order, according to specific rules.
1.2 The matrimonial property regime changes everything
Before even discussing inheritance, it's necessary to calculate what the deceased actually owns. And this depends on the matrimonial property regime.
Participation in acquisitions (Statutory regime, applicable if no marriage contract has been signed): Upon dissolution of the marriage by death, each spouse retains their separate property, then the community property (assets acquired during the marriage) is divided equally. The estate is only settled on the net share accruing to the deceased.
Separation of property Each spouse retains their own property. The inheritance covers the entirety of the deceased's estate.
The community of property : all assets are jointly owned — the inheritance covers half.
→ Simulate the impact of your matrimonial property regime on your inheritance
Our module accurately calculates what your spouse is entitled to before inheritance division.
1.3 Common Specific Situations in Geneva
Expatriates and dual residency
Geneva is home to international civil servants, executives of multinational companies, and Franco-Swiss cross-border workers. For these residents, the question of applicable law is crucial: since the European Regulation on Succession (applicable in France), the principle is that the law of the country of habitual residence applies — but numerous exceptions exist, and a choice-of-law clause can be included in the will.
If you own property in France and reside in Geneva, the Franco-Swiss convention of 1869 applies — with specific rules for buildings located in France.
Unmarried couples — the most precarious situation
In Geneva, a cohabiting partner is not a legal heir. In the absence of a will, they inherit nothing. And if a will designates them as an heir, they will be subject to inheritance tax that can reach 50 to 55% of the amount received.
Are you living with your partner in Geneva?
Without a will, your partner inherits nothing — legally, he or she is a stranger to your estate.
With a will, he can inherit, but will be taxed up to 55%.There are strategies to reduce this burden and secure your partner: donation, life insurance, optimized bequest.
Stepfamilies
Stepchildren, children from a previous marriage, a new spouse: without a suitable will, the law can create situations no one would wish for. A stepson raised since childhood inherits nothing. A child from a previous marriage may find themselves in conflict with the new spouse.
Heritage abroad
Real estate located abroad is generally subject to the laws of the country where it is situated. Financial assets depend on tax residency and bilateral agreements. International estate planning requires coordination between multiple legal systems.
2. Inheritance tax in Geneva: how much will your heirs pay?
This is the question everyone asks — and the answer to which is often surprising.
In Geneva, inheritance tax depends on two variables : the relationship to the deceased, and the amount inherited. In addition to the cantonal tax, there are additional municipal surcharges, which vary depending on the municipality of the deceased's last residence (Geneva-City, Carouge, Lancy, Meyrin, Vernier, Onex, Thônex, etc.).
Overview — Inheritance tax in Geneva by beneficiary
| Beneficiary | Exempt | Overall indicative rate |
|---|---|---|
| Spouse / Registered Partner | ✅ Yes | |
| Children, grandchildren, great-grandchildren | ✅ Yes | |
| Parents | ✅ Yes | |
| Brothers and sisters | ❌ No | 18% to 23% |
| Uncles, aunts, nephews, nieces | ❌ No | 22% to 27% |
| Other family members | ❌ No | 50% to 55% |
| Unmarried partner | ❌ No | 50% to 55% |
| Friends, acquaintances, third parties | ❌ No | 50% to 55% |
| Legal entities (public utility) | ✅ Yes | |
| Legal entities (for-profit) | ❌ No | 50% to 55% |
Indicative rates including additional municipal taxes. They vary depending on the amount submitted and the municipality concerned.
Details by heir profile
Surviving spouse, children and parents
These are the big winners under Geneva law: a total exemption from inheritance tax, with no upper limit. Whether the inheritance is CHF 50,000 or CHF 5,000,000, no cantonal tax or additional municipal levy is due. This is subject to certain circumstances: assets located in another canton, abroad, or complex international tax situations.
Brothers and sisters
Inheritance taxes are applied progressively:
- Up to CHF 500,000: between 18% and 20%
- Between CHF 500,000 and CHF 1,000,000: between 20% and 22%
- Above CHF 1,000,000: between 22% and 23%
Note: the spouses of the deceased's brothers and sisters, as well as the brothers and sisters of the spouse, are subject to doubled taxes.
Uncles, aunts, nephews, nieces
- Up to CHF 500,000: between 22% and 24%
- Between CHF 500,000 and CHF 1,000,000: between 24% and 26%
- Above CHF 1,000,000: between 26% and 27%
Partner, friends, third party
This is where Geneva's tax system is the most severe. For anyone outside the immediate family:
- Up to CHF 500,000: between 50% and 52%
- Between CHF 500,000 and CHF 1,000,000: between 52% and 54%
- Above CHF 1,000,000: between 54% and 55%
A partner who inherits a Geneva apartment worth CHF 800,000 could face inheritance tax exceeding CHF 400,000. Without a prior strategy, this may mean selling the property.
Nonprofit organizations
Legal entities pursuing a public service, public benefit, cultural or similar purpose, having their registered office in Switzerland and benefiting from tax exemption, are completely exempt inheritance tax in Geneva. This is why bequests to NGOs sometimes constitute a relevant strategy in optimized estate planning.
Your real estate in the inheritance
In Geneva, real estate often represents the largest part of an inheritance. The tax value assigned by the cantonal administration can differ significantly from the actual market value — with direct consequences for the inheritance taxes calculated and the division of assets among heirs.
A preliminary estimate allows you to anticipate these issues and adapt your planning accordingly.
Testimonial
“I had been living with my partner in Geneva for 12 years. When I realized he would have paid 50% inheritance tax on our shared apartment, I understood we really had a problem to resolve. Legal Testa allowed me to understand my situation in 10 minutes and create a suitable will.”
— Marie, 47 years old, Carouge
3. How to plan your succession in Geneva: the 6 steps
Effective estate planning isn't achieved in a single step. Here's the logical path, from awareness to action.
Step 1 — Take stock in 1 minute
The estate planning assessment gives you an immediate picture of your situation: who inherits what today, without any action required from you. It's the essential starting point.
Step 2 — Analyze your situation in detail
Matrimonial property regime, forced heirs, disposable portion, taxation per heir: the inheritance simulator calculates your precise situation and identifies optimization levers.
→ Access the inheritance simulator
Step 3 — Writing your will
In Switzerland, a holographic will (entirely handwritten, dated, and signed) is legally valid without a notary. Our generator guides you through 10 steps: designating heirs, making specific bequests, bequests to NGOs, and appointing the executor.
Step 4 — Protecting your life
Advance directives allow you to express your medical wishes should you become incapable of making decisions. A power of attorney for incapacity designates the person who will manage your affairs if you are no longer able to do so. These are two separate documents from a will, but equally essential.
→ Write my advance directives
→ Create my power of attorney for incapacity
Step 5 — Centralize and secure your documents
Wills, marriage contracts, insurance policies, property deeds: your loved ones need to be able to access these documents. Our digital vault allows you to store them securely and define who has access.
→ Access secure storage
Step 6 — Consult a professional
For complex situations—international assets, blended families, businesses, or gifts with division of property—the guidance of a notary or estate planning advisor remains essential. We connect you with professionals in Geneva.
→ Book your free 15-minute career guidance assessment
Testimonial
“As a French expat living in Geneva for the past 8 years, I had assets in both France and Switzerland. I had absolutely no idea where to begin. The Legal Testa simulator allowed me to see at a glance the issues that needed addressing, and the will generator guided me step by step. What seemed impossible was ultimately simple.”
— Thomas, 52 years old, Geneva City
4. Frequently Asked Questions about Inheritance in Geneva
General rules
What are the inheritance rights in Geneva?
Since the reform of January 1, 2023, the inheritance rights under Swiss law (applicable in Geneva) are: half of the legal share for descendants, and half of the legal share for the spouse or registered partner. The parents' reserved portion has been abolished. This means that the disposable portion—the share you can freely allocate—has been increased.
Can a child be disinherited in Geneva?
No, not entirely. Your children are entitled to a reserved portion of half their legal share. However, you can disinherit them from the disposable portion, that is, the remaining half, in favor of another person. In very specific cases (serious ingratitude, certain offenses), total disinheritance is possible but subject to strict conditions.
What is the difference between legal succession and a will in Geneva?
Legal succession applies in the absence of a will: the law designates the heirs and determines their shares. Testamentary succession allows you to organize the transfer of assets yourself, while respecting the legal limits for inheritance. The will can be handwritten (holographic will), executed before a notary, or in the form of a public will.
Is a will drawn up abroad valid in Geneva?
In principle, yes, if it meets the formal requirements of the country in which it was drawn up. However, formal validity is not enough: it must also comply with the inheritance laws of Switzerland if you reside in Geneva. An American or French will may be recognized, but its provisions may be partially unenforceable.
Tax
Are there inheritance rights between spouses in Geneva?
No. The surviving spouse is completely exempt from inheritance tax in the canton of Geneva, regardless of the amount inherited. This exemption also applies to registered partners as defined by the LPart.
How much does a cohabiting partner pay in inheritance tax in Geneva?
An unmarried partner is treated as a third party by the Geneva tax authorities. Inheritance taxes are among the highest: between 50% and 55% depending on the amount and the municipality. On an inheritance of CHF 600,000, this represents over CHF 300,000 in taxes.
→ Analyze my situation as a cohabiting partner
Do inheritance taxes vary depending on the municipality in Geneva?
Yes, to a certain extent. Cantonal tax is uniform, but the additional municipal surcharges vary from one municipality to another. The municipality of the deceased's last residence determines the applicable surcharges. The differences between Geneva City, Carouge, Lancy, or Meyrin can represent a few percentage points of the overall rate.
Do non-profit organizations pay inheritance tax in Geneva?
No, provided they pursue a public service, public benefit, or cultural purpose, are headquartered in Switzerland, and benefit from an exemption from profit and capital gains tax. A bequest to an exempt NGO therefore does not generate any Geneva inheritance tax.
International situations
I am French and a resident of Geneva: which law applies to my Franco-Swiss inheritance?
In principle, Swiss law applies to your estate, since you reside in Geneva. However, if you own property in France, the Franco-Swiss Convention of 1869—still in force—stipulates that real estate is subject to the law of the country where it is located. Unlike France, Switzerland has not ratified the European Succession Regulation. Nevertheless, you can choose in your will that the law of your nationality (French) should apply to your entire estate—an option to discuss with a professional specializing in Franco-Swiss succession law.
I own property in France and I live in Geneva: how is it treated in my estate?
The property located in France will be subject to French inheritance law regarding the reserved portion of the estate, and potentially to French inheritance tax. The Franco-Swiss tax treaty avoids double taxation, but does not eliminate it entirely in all cases. Coordination between a Swiss advisor and a French notary is often necessary.
My spouse is a foreigner and resides with me in Geneva: does he automatically inherit?
Yes. The spouse's nationality does not affect their inheritance rights or tax exemption in Geneva. What matters is the deceased's place of residence and the marital relationship (or registered partnership). A foreign spouse residing in Geneva inherits exactly like a Swiss spouse.
Will and tools
Is it possible to make a will without a notary in Switzerland?
Yes. A holographic will—entirely handwritten, dated, and signed—is perfectly valid under Swiss law, without the need for witnesses or a notary. It's the most accessible form. Our will generator helps you draft a complete and legally sound document, which you can then simply copy by hand.
→ Create my handwritten will
How much does a notarized will cost in Geneva?
Notary fees in Geneva are regulated. Expect to pay between CHF 200 and CHF 800 for a simple will, and more for a complex will with a public deed. A notarized will offers maximum security (guaranteed safekeeping, no risk of loss), but it is not mandatory for validity.
Where to keep your will in Geneva?
The main options are: depositing it with the Geneva Land Registry (CHF 40), keeping it with a notary, or storing it in a secure personal or digital safe. The most important thing is that your loved ones know where to find it upon your death.
What is the inheritance declaration in Geneva and what is the deadline?
The inheritance tax return is a mandatory document that must be submitted to the Cantonal Tax Administration (CTA) within a certain period of 6 months following the deathIt lists all the deceased's assets (bank accounts, real estate, life insurance policies, investments) and debts. The Federal Tax Administration (FTA) uses this list to calculate any inheritance tax that may be due. In practice, it is often the notary handling the estate settlement who prepares and files this declaration on behalf of the heirs. In complex situations—international assets, multiple heirs, real estate—it is strongly recommended not to wait until the last few weeks before the deadline.
Testimonial
“I procrastinated for four years. I kept telling myself it was complicated, that I had time. In reality, I created my will in 35 minutes with Legal Testa. And honestly, I should have done it much sooner—if only for my peace of mind.”
— Isabelle, 61 years old, Onex
5. Take control now
Inheritance is not a subject reserved for the elderly or the very wealthy. If you have a spouse, children, a partner, an apartment, or simply loved ones — you have an inheritance to settle.
And in Geneva, without prior planning, the legal rules will decide for you. Sometimes against your deepest wishes.
→ Start with a free estate planning assessment in 1 minute
Discover in 60 seconds what your loved ones would inherit today without a will.
→ Next, create your will
Discover in 60 seconds what your loved ones would inherit today without a will.
And then what? Think about your funeral too.
Planning your estate also means relieving your loved ones of difficult decisions that would otherwise have to be made in a hurry. Funeral pre-planning allows you to organize the type of funeral you want and its financing in advance, sparing your family an additional emotional and financial burden during the time of mourning.
→ Receive a funeral pre-planning quote
No commitment, in just a few minutes.
Legal Testa is an online estate planning service. It does not replace the advice of a notary or a specialist lawyer for complex situations.
