You need to seek legal advice-
A House in Ch would be covered by CH Law, your other assets can go under a US will, but you have to state that tis is your intention,
Swiss law if you die intestate. In a will (which needs to be valid under Swiss law), you can choose US law while you are a US citizen and have not acquired Swiss nationality, and your wife can choose her national law under the same circumstances (that law may or may not for mandatory quotas for children).
The childrens' nationality is of no importance.
Do go and see a civil law notary.
I have no problem with my husbands children inheriting all our assets after I die and if he has died before me. However, If I needed to sell our house in order to pay a nursing home or someone to look after me, can I do this without having to consult his children and can they stop me from using all the proceeds of the house?
In short, yes.
Tom
You will normally have the right to reside in the house until you move, pass etc. They can not sell the house out from under you. However, once you decide to sell the house, it becomes cash that has to be divided among the heirs (you and the children). You get your share - end of story.
Only IF they give you usofrutto.
They are NOT legally obliged to do so.
However, the house cannot be sold unless ALL inheritors agree to do so , i.e.YOU can't sell it either, even if you need the money and they don't agree.
Tom
Gentlemen,
As a lawyer I represent Russian heir of the deceased Swiss bank account holder. UBS required to present evidence that there are not other heirs but they don`t explain what do they regard as such evidence. Does anybody know what have I to do?
Thanks in advance,
Dmitry
Ask the bank.
Tom
Based on my experience, to obtain an Erbschein (certificate of inheritance) from Swiss governmental authorities, you need to submit a family tree and birth, marriage and death certificates, as appropriate, evidencing how each heir is related to the decedent *. I would expect that UBS would want at a minimum these documents to establish kinship.
I agree with Tom that you should get more information from UBS.
Added:
* - This is for non-Swiss who are not in a Swiss Zivilregister . For Swiss citizens (and others who are registered in a Swiss civil register), the Swiss authorities will have access to Swiss civil register data and will probably not require birth, marriage and death certificates.
Thanks everybody,but:
The deceased was not swiss citizen.
Notary in Moscow is ready to issue a certficate
of inheritance, but I faced a problem (burden to prove that there are
not another heirs). Bank officers whom I contacted in person don`t
explain me what is/are proper evidence/s. So I failed to identify
appropriate provisions in Swiss legislation and in court practice.
How can I prove that another heirs do not exist?
Dmitry
Dmitry
My assumptions were that the decedent was not Swiss and died intestate (no Will), otherwise you wouldn't be asking.
Let's start at the beginning:
Where did the deceased bank accountholder die?
Was the estate probated there?
If yes, was there a Will? Obtain the Will and you will find the rightful heirs to his estate. Obtain the equivalent of an Erbschein and present it to the Swiss bank showing the rightful heirs to the estate. (The Swiss bank might only require the Will according the below linked document).
If the decedent died intestate (no Will), the probate court normally will determine who the heirs are based on local law. My limited experience is that this is normally determined according to kinship, although it might be different where the decedent died. The court then lists the heirs in an Erbschein and they are the rightful heirs (e.g., wife, children, parents, siblings of decedent, etc.). Obtain the equivalent of an Erbschein and present it to the Swiss bank showing the rightful heirs to the estate.
This document from a German law firm discusses how a German heir can claim a bank account in Switzerland (Google translated). It might be useful for your Russian (?) client:
https://translate.google.de/translat...tml&edit-text=
Lastly, how is the weather in Lagos?
Thanks a lot,details in addition:
No last will, estate is probated in Moscow (Russia).
W
eather in Lagos:
Swiss IPR (Internationales Privatrecht) Art. 96 governs international documents that can be presented to prove a right to inherit:
https://www.admin.ch/opc/de/classifi...index.html#a96
These links might further assist you:
http://www.gerichte-zh.ch/themen/erb...zeugnisse.html
http://www.institut-fuer-internation...er-banken.html
https://www.bj.admin.ch/dam/data/bj/...eugnisse-d.pdf
If you are in need of a Swiss attorney specialized in inheritance law, would suggest you search this website:
Something else here.
If I inherit from somebody who is no blood relative, I understand the state takes one third. In the case of real estate I can subtract the mortgage etc first. Does that one third mean the state gets one third of the difference straight up, so if I chose to accept that inheritance I would have to pony up that money here and now, or does it mean that one third becomes taxable income and I don't need to worry about it until my next tax declaration?
The assessment of inheritance tax is separate from that of income tax (but see comment at bottom). Inheritance tax is payable within one month of assessment according to this from Ct. Zurich:
"Bezahlung der Steuer
Die Erbschafts- und Schenkungssteuern werden mit der Zustellung der Verfügung fällig. Die Zahlungsfrist beträgt einen Monat (§ 59 ESchG). Für Steuern, die bis zum Ablauf der Zahlungsfrist nicht entrichtet werden, sind ohne Mahnung Verzugszinsen geschuldet. Die Zahlungsfrist wird durch Einreichung von Rechtsmitteln und von Stundungsoder Erlassgesuchen nicht unterbrochen (§ 60 Abs. 2 ESchG).
Für die Steuer haftet jeder Vermögensempfänger (Erbe, Vermächtnisnehmer, Versicherungsbegünstigter) im Umfange seiner Bereicherung sowie der Schenker mit dem Beschenkten solidarisch. Beim Nutzniessungsverhältnis ist die Steuer des Eigentümers für das belastete Vermögen sowie die Steuer des Nutzniessers auf dem Kapitalwert der Nutzniessung aus dem Nutzniessungsvermögen zu entrichten (§ 56 Abs. 2 und 3 ESchG).
Es empfiehlt sich daher, im Hinblick auf die kurze Zahlungsfrist die nötigen Mittel nur kurzfristig anzulegen und die Erbteilung erst nach Bezahlung der Steuer durchzuführen oder ausreichende Rückstellungen vorzunehmen,um nachträgliche Beanspruchungen einzelner Vermögensempfänger aus der Solidarhaft verbunden mit Regressforderungen unter den Steuerpflichtigen zu vermeiden."
http://www.steueramt.zh.ch/internet/...ungssteuer.pdf
An heir must declare the inherited assets on his income/ capital tax declaration and any income received from the assets from the date of decedent's death to end of the year.
If the property is real estate, I can see where this could put an heir into a cash bind to pay any inheritance taxes due.
New law to be discussed on inheritance and make it more open to adapt to modern living. Not sure yet what it will all encompass but it seems more freedom to choose versus the strict law.
link is in French. Will look for German
Here is another article in German...
In English.
http://www.swissinfo.ch/eng/100-year...ntury/42002016
Tom
I'm afraid they can- you'd get your 50%, they would share the rest.
In our case, as we have children together and they have both agreed to this, we signed what is called in French 'un pacte successoral' - which means if I go first OH will inherit 100%, of if he goes first, I'll get 100%- and when the second one of us dies our daughters will share all 50/50. You could try and do this, but his children would have to agree to it- or, as said, agree to sign for 'usufruit' (usufrutto in Italian)- eg that you can stay in the house until you die. What happens to fees for OAP home if you at some point decide or have to go into one, I do not know. Probably, the house would then be sold and you'd get 50%, and the children would share the other 50%. But truly, you need to go and see a notary and discuss the ins and outs with a professional.
Good information, Odile, but why are you replying to a 3 1/2 year old post?
Tom