The term “inheritance” is quite broad. It refers to property which is either gifted to a beneficiary by a benefactor, or inherited by an entity’s legal heir as stipulated in succession law.

An inheritance usually is usually transacted in the form of personal property (a car or watch, for example), real estate (a home or commercial property, for example) or money.

In Switzerland, succession laws define how inheritances must be distributed, with spouses and children enjoying special entitlements to a compulsory share. Depending on the circumstances, inherited assets may be subject to inheritance tax.

More on this topic:
Inheritances: Rules that dictate who gets what in Switzerland

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