Inheritance Law

Succession and Inheritance Lawyer in Lugano

Haab Legal assists clients in all succession matters, from planning through to the administration of an estate. The integrated notarial expertise of Atty. Hugo Haab enables the drafting of public wills, the execution of inheritance agreements and the management of complex estate divisions.

Areas we handle

Wills and testamentary dispositions

A will may be drawn up in holographic form (written entirely by hand, dated and signed, art. 505 CC) or in public form (before a notary and two witnesses, art. 499 CC). Haab Legal, acting in its notarial capacity, drafts and safeguards public wills, ensuring full formal and substantive validity of the dispositions.

A public will offers greater assurance: it is held by the notary, is more difficult to contest and allows for complex dispositions (fideicommissum, foundations, conditions).

Reformed succession law 2023

The succession law reform that came into force on 1 January 2023 significantly modified the reserved shares (forced heirship):

• Descendants: reserved share reduced to 1/2 of the statutory share (previously 3/4)
• Spouse/registered partner: reserved share unchanged at 1/2
• Parents: reserved share abolished

This reform significantly increases the testator's disposable portion, allowing for more flexible estate planning. Haab Legal reviews existing wills to ensure compliance with the new law.

Inheritance agreements

An inheritance agreement (art. 494 CC) is a contract between the future deceased and one or more heirs. Unlike a will, it cannot be unilaterally revoked. It requires the form of a public deed. It is particularly useful for family estate planning and for the transfer of businesses. For clients involved in company formation in Switzerland, an inheritance agreement can also secure the long-term continuity of the new enterprise.

Estate divisions

If the heirs cannot agree on the division of the estate, they may bring an action for judicial partition (art. 604 CC). Haab Legal favours negotiated solutions (division agreement) but is prepared to represent the client in court to protect their inheritance rights.

Action for abatement

If a will infringes the reserved shares of forced heirs, they may bring an action for abatement (art. 522 et seq. CC) within one year of becoming aware of the infringement and in any event within 10 years of the opening of the succession.

Certificate of inheritance

A certificate of inheritance (art. 559 CC) attests to the status of heir and is necessary to dispose of the deceased's assets (releasing bank accounts, transferring property). Our firm assists with the issuance procedure before the competent Pretura in Canton Ticino.

Inheritance tax in Ticino

In Ticino, inheritance tax is a cantonal matter. Direct descendants (children, grandchildren) and the spouse are exempt. For other heirs, rates range from 7% to 41% depending on the degree of kinship and the amount. Haab Legal advises on the fiscal planning of successions.

International succession

For successions with international elements (heirs in different countries, assets abroad), jurisdiction and applicable law are determined by the PILA (Federal Act on Private International Law) and the Hague Convention. Haab Legal assists in 5 languages and manages cross-border successions, particularly between Switzerland and Italy.

Our approach

Estate planning requires a comprehensive overview that takes into account family, financial and tax considerations. Haab Legal offers an integrated legal and notarial service, ideal for structuring complex successions in a secure and tax-efficient manner.