In my origin EU country banks/brokers and every institution that works with money are force to inform to tax authorities about the balance and movements you have done over the year. But I believe in CH it does not work like this. They don’t inform anything and tax authorities are not aware at least you inform them year after year in your tax report.
If that is the case, if you pass away and your family is not aware of all your bank/broker accounts you have opened during your last year, they would not be able to access those assets.
I said “you have opened during your last year” because probably the CH tax authorities could inform your heirs about the accounts you had in your last tax report.
correct, imo - i’ve also thought about this as i’ve made some heavy changes this year. my take: they (heirs) can still search for transfers out (of the existing/known accounts) in order to get to know new bank accounts. this could additionally be told to them by person or in a will / separate document.
possibly - if so: separate document (‘new banks, not yet known by tax office’) in a cloud account they’d get access to and letting them know about it? easy to update, still sufficiently secure (as long as it’s as secure as the tax login).
A good will should not list your bank accounts with account numbers.
You should talk about wealth percentage for the repartition between heirs or their descendants if deceased.
So the attorney may miss a bank accounts if no one knows about it.
That’s why you could send the information to the person that will execute the repartition of your will.