Inheritance with an international element often raises many legal questions. A particularly important issue is the rejection of an inheritance in Switzerland by a Polish heir. In this comprehensive guide, we will explain step by step the entire procedure and the most important legal aspects.
When is it worth considering the rejection of an inheritance?
The rejection of an inheritance in Switzerland may be necessary in several situations:
- when the testator has left substantial debts exceeding the value of the assets
- when the heir wishes to avoid responsibility for the liabilities of the estate
- where foreign assets cannot be managed effectively
What is the procedure for rejecting an inheritance in Switzerland?
The procedure for the rejection of an inheritance takes place before the Swiss inheritance office (Erbschaftsamt) in the canton of Solothurn. The key document is the form 'Erbschafts - Ausschlagungserklärung' (Declaration of rejection of inheritance).
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Key deadlines and formal requirements
When rejecting an inheritance in Switzerland, there are a few key points to bear in mind:
- the time limit for making the declaration is 3 months from the moment of becoming aware of the right to the succession
- the document can be pre-submitted as a scan via e-mail
- the original must be submitted by registered mail
- the declaration must be absolute and unconditional
Is a spouse's signature required?
The issue of the signature of the spouse on the form for the rejection of an inheritance in Switzerland often raises questions. It is important to know that for a Polish heir remaining in the statutory regime of joint property the signature of the spouse is not required.
The Polish property regime differs from the Swiss concept of Gütergemeinschaft and the absence of a property contract precludes the application of these provisions to marriage.
Legal consequences of the rejection of an inheritance in Switzerland
The rejection of an inheritance under Swiss law (ZGB) has the following consequences:
- is fully recognised by Polish law
- does not require any additional rejection of the inheritance in Poland
- effectively excludes liability for the debts under the succession
- is irrevocable
Would you like to learn more about succession law? Check out our comprehensive guide to cross-border succession proceedings →
Recognition of the Swiss procedure in Poland
The rejection of an inheritance in Switzerland has important legal consequences also under Polish law. A key point is that under Polish private international law, in a situation where the testator was last domiciled in Switzerland, the entire succession proceedings are subject to Swiss law. This means that a declaration of rejection of the inheritance made before a Swiss office is also fully effective in Poland. The heir does not, therefore, need to take additional legal steps in Poland unless a parallel succession procedure is underway there.
Practicalities of the procedure for the rejection of an inheritance
The process of rejecting an inheritance in Switzerland requires careful completion of the 'Erbschafts - Ausschlagungserklärung' form. When completing the document, special attention should be paid to the section on children - if the heir does not have any, these sections should be left blank. The document should then be sent in two steps:
- as a scan to the e-mail address of the Solothurn office
- in the original by registered post
Are you interested in the topic of family benefits? Check out our case study on survivor's pension from Switzerland →
Key principles and legal implications
A fundamental feature of the rejection of an inheritance in Switzerland is the requirement to make an unequivocal and unconditional declaration to the competent inheritance office of the canton of Solothurn. It is worth noting that a Polish heir who remains in the statutory regime of matrimonial community of property (i.e. has not concluded a property contract) does not need to obtain the signature of his or her spouse on the document. Effective rejection of the inheritance according to the Swiss procedure automatically excludes liability for any inheritance debts, which constitutes important legal protection for the heir.
Simplicity of procedure despite legal differences
Although the legal systems of Poland and Switzerland differ significantly, and the situation is further complicated by the fact that Switzerland remains outside the European Union, the inheritance rejection procedure itself has been structured in a clear and comprehensible manner. As a result, Polish heirs can carry out the process of inheritance rejection on their own, without the need to involve a professional representative.
Do you need an individual consultation?
Despite the transparency of the procedure, each succession situation has its own unique character. If you would like to consult your case with an experienced lawyer specialising in cross-border succession law, we invite you to an online consultation.
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Our experts will help you safely through all the intricacies of the rejection of an inheritance in Switzerland, taking into account the specifics of your situation.
