If you are a Swiss heir of a Spanish estate, or a Swiss citizen owning property in Spain and planning your succession, the differences between the Spanish and Swiss systems are profound — and the rules that apply depend on more than just nationality. This guide compares Spain and Switzerland across the seven points that matter most for cross-border heirs and Swiss property owners on the Costa Blanca and in Valencia.
1. Forced Heirship — Spanish legítima vs Swiss Pflichtteil
Switzerland: the Swiss Civil Code (Zivilgesetzbuch / Code civil suisse) imposes a compulsory share known as Pflichtteil in German-speaking Switzerland and réserve héréditaire in French-speaking Switzerland. Under the revised Swiss inheritance law in force since 1 January 2023, the compulsory share for descendants is reduced to one-half of their intestate share, and the share for parents has been abolished. The surviving spouse or registered partner retains a one-half compulsory share. Swiss testators therefore have considerably more freedom of testation than under Spanish legítima.
Spain: the Civil Code mandates that two-thirds of the estate must be reserved for protected heirs (descendants first, ascendants next, surviving spouse in part) — the so-called legítima. Swiss owners of Spanish property who wish their home-country rules to govern their Spanish succession can do so by making an express choice of Swiss law in their Spanish will. The mechanism is explained in Section 2 below.
2. EU Succession Regulation 650/2012 (Brussels IV) — does it apply to Swiss citizens?
EU Regulation 650/2012, known as Brussels IV, governs cross-border succession within participating EU Member States. Switzerland is not an EU Member State and is not a party to the Regulation.
However, Spanish private international law (Article 9.8 of the Spanish Civil Code) still allows the law of the deceased’s last nationality to govern their succession in Spain. In practical terms this means a Swiss citizen can validly elect, in their Spanish will, that their succession be governed by Swiss law. We draft Spanish wills for Swiss clients with a properly worded professio iuris clause to ensure this election is recognised by Spanish notaries and the Spanish Land Registry. Swiss heirs of Spanish assets also benefit from the bilateral Hague Convention framework that Spain and Switzerland share.
3. Recognition of Swiss Wills in Spain
Swiss wills — whether drafted as öffentliche letztwillige Verfügung (public testament) or eigenhändige letztwillige Verfügung (holographic will) — are valid in Spain after the document is legalised with the Hague Apostille and translated into Spanish by a sworn translator. Switzerland is a party to the Hague Apostille Convention of 1961, so the apostille is issued by the competent cantonal authority (Staatskanzlei in German-speaking cantons, Chancellerie d’État in French-speaking cantons).
While a Swiss will is legally usable in Spain, relying on it alone adds cost, time and apostille / translation burden for the heirs. We strongly recommend drafting a separate Spanish will limited to Spanish assets, drafted before a Spanish notary, with an express professio iuris in favour of Swiss law. This makes the Spanish-side inheritance procedure faster and far less expensive for the heirs.
4. Inheritance Tax — Cantonal vs Modelo 650
Switzerland: inheritance tax in Switzerland is a cantonal matter, with significant variation. Most cantons fully exempt spouses and direct descendants from inheritance tax; some (such as Schwyz and Obwalden) abolished inheritance tax entirely. Other heirs (siblings, more distant relatives, non-relatives) face progressive cantonal rates that can be substantial. The relevant canton is generally the canton of last domicile of the deceased.
Spain: Impuesto sobre Sucesiones y Donaciones (Modelo 650), with significant regional variation; the Comunidad Valenciana applies reductions for direct heirs. Spanish-situs assets (such as a Costa Blanca property) are subject to Spanish inheritance tax regardless of the heir’s residence. Cross-border Swiss heirs may face overlapping Swiss cantonal and Spanish liability — we manage the Spanish-side inheritance process and coordinate with any Swiss-side advisors involved to ensure the dual system is handled efficiently.
5. Probate vs Aceptación de Herencia
Switzerland: the Swiss inheritance procedure is notarial and administrative, not court-supervised in most cases. The heirs obtain an Erbbescheinigung / certificat d’héritier (certificate of heirship) from the competent cantonal authority, which evidences who the heirs are and their entitlement. Where a will exists, it is opened officially (Testamentseröffnung) by the same authority.
Spain: the heirs (or their attorney acting under power of attorney) sign the Escritura de Aceptación y Adjudicación de Herencia before a Spanish notary, file the Modelo 650 inheritance-tax return, and register the inherited assets at the Spanish Land Registry. Where the deceased had a Swiss will or a Swiss Erbbescheinigung, the firm coordinates the apostille and sworn translation, and reconciles the Swiss documentation with the Spanish notary’s requirements.
6. Modelo 211 — 3% Retention When Swiss Heirs Sell Spanish Property
When non-resident Swiss heirs sell the Spanish property they have inherited, Spanish tax law requires the buyer to withhold 3% of the sale price and pay it directly to the Spanish tax authority via Modelo 211, on account of the seller’s capital gains tax. This is a statutory obligation under Spanish tax law that applies regardless of nationality, but it surprises many Swiss heirs who are not used to a withholding mechanism of this kind. Our office handles the Modelo 211 filing and the subsequent refund claim where the seller’s actual capital gains tax liability is lower than the 3% retained.
7. Power of Attorney — Handling Spanish Inheritance from Switzerland
Most Swiss heirs we represent complete the entire Spanish inheritance remotely. The mechanism is a Power of Attorney signed before a Swiss notary public (Notar / notaire / notaio depending on the canton) and legalised with the Hague Apostille issued by the competent cantonal authority. Once apostilled and translated, the document gives our office full authority to act on the heir’s behalf in Spain.
What we handle under power of attorney: search of the Spanish Last Will Registry (Registro General de Actos de Última Voluntad), application for the heirs’ NIE (Spanish Foreign Identification Number), signing of the Acceptance of Inheritance before a Spanish notary, filing of Modelo 650, payment of inheritance tax, and registration of the inherited property in the heirs’ names at the Spanish Land Registry. We also coordinate with Swiss notaries and Swiss tax advisors where required.
See our full Spanish inheritance and wills service and our dedicated French-language page Avocat Successions en Espagne pour Suisses for Swiss and other international heirs.
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