International Inheritance Law under Swiss and Turkish Law

1. Introduction

The increasing international mobility of individuals has resulted in a growing number of inheritance cases involving foreign elements. In particular, Turkish nationals residing in Switzerland often hold assets both in Switzerland and in Türkiye. Upon the death of such individuals, complex legal questions arise regarding the applicable law, international jurisdiction, and the protection of reserved shares.

2. Fundamental Approaches in International Inheritance Law

Two principal systems are recognized in international inheritance law: the unity system and the scission system. Under the unity system, the entire estate is governed by a single legal system, whereas under the scission system, movable and immovable assets are subject to different laws. Swiss law generally follows the unity system, while Turkish law adopts the scission approach.

3. Applicable Law under Swiss Law

Swiss international inheritance law is governed by the Federal Act on Private International Law (PILA). As a general rule, the law of the deceased’s last habitual residence applies to the entire estate. This approach aims to preserve the unity of the estate and enhance legal certainty. Furthermore, PILA allows the testator, under certain conditions, to choose the law of his or her nationality.

4. Applicable Law under Turkish Law

According to Article 20 of the Turkish Act on Private International and Procedural Law (MÖHUK), movable assets are governed by the national law of the deceased, whereas immovable property located in Türkiye is mandatorily subject to Turkish law. This reflects a clear application of the scission system, which is consistently upheld by Turkish case law with respect to immovable property.

5. Comparative Assessment and Illustrative Case

Where a Turkish national with last habitual residence in Switzerland leaves bank accounts in Switzerland and immovable property in Türkiye, Swiss law may apply to the estate as a whole. Nevertheless, Turkish law must be applied to immovable assets situated in Türkiye. As a result, two different legal systems may simultaneously govern the same estate.

6. Conclusion

The divergent approaches adopted by Swiss and Turkish law in international inheritance matters may lead to significant legal uncertainty. Therefore, advance estate planning, including the drafting of a will and, where possible, a choice of law, is of paramount importance for individuals holding assets in multiple jurisdictions. Therefore, working with a law firm experienced in Turkish and Swiss law is highly advisable.