In Switzerland, there is no federal tax levied on inheritance (Art. 24 (a) of the Act on Direct Federal Taxation). The tax sovereignty for inheritance lies entirely with the cantons. This is a consequence of the strong federalism in Switzerland. In some cantons, a municipal tax or an estate tax may be levied in addition to the cantonal inheritance tax. It also varies from canton to canton whether there is a fixed tax rate for a certain category of heirs or whether it depends on the size of the estate.
Each heir has to pay tax on his or her share of the estate. However, it should be noted that the heirs are jointly and severally liable for the tax on the entire estate. For the inheritance tax assessment, the last domicile of the deceased person is taken into account.
The following table provides an overview of the inheritance tax rates of each canton, as of 2020:
| Canton | Children | Parents | Siblings | Life partners | Stepchildren | Other people |
|---|---|---|---|---|---|---|
| AG | 0 | 0 | 73’800 | 32’900 | 0 | 109’200 |
| AI | 2000 | 19’200 | 29’700 | 99’000 | 2000 | 99’000 |
| AR | 0 | 0 | 108’900 | 58’800 | 0 | 158’400 |
| BE | 0 | 41’970 | 41’970 | 41’970 | 0 | 111’920 |
| BL | 0 | 0 | 70’500 | 70’500 | 33’750 | 147’000 |
| BS | 0 | 34’860 | 52’290 | 52’290 | 52’290 | 156’870 |
| FR | 0 | 0 | 44’179 | 69’424 | 66’216 | 185’130 |
| GE | 0 | 0 | 107’919 | 268’296 | 43’100 | 268’296 |
| GL | 0 | 25’875 | 45’080 | 45’080 | 41’400 | 112’700 |
| GR | 0 | 39’700 | 73’905 | 0 | 0 | 147’810 |
| JU | 0 | 35’000 | 70’000 | 70’000 | 35’000 | 175’000 |
| LU | 9500 | 57’000 | 57’000 | 0 | 9500 | 190’000 |
| NE | 13’500 | 13’500 | 75’000 | 100’000 | 75’000 | 225’000 |
| NW | 0 | 0 | 24’000 | 0 | 0 | 72’000 |
| OW | 0 | 0 | 0 | 0 | 0 | 0 |
| SG | 0 | 47’500 | 98’000 | 147’000 | 0 | 147’000 |
| SO | 4000 | 4000 | 54’000 | 154’000 | 29’000 | 154’000 |
| SZ | 0 | 0 | 0 | 0 | 0 | 0 |
| SH | 0 | 33’500 | 70’600 | 176’500 | 0 | 176’500 |
| TG | 0 | 32’640 | 70’000 | 140’000 | 0 | 140’000 |
| TI | 0 | 0 | 59’918 | 179’752 | 59’918 | 179’752 |
| UR | 0 | 0 | 38’800 | 0 | 0 | 116’400 |
| VD | 28’590 | 62’890 | 125’000 | 250’000 | 62’890 | 25’000 |
| VS | 0 | 0 | 50’000 | 125’000 | 125’000 | 125’000 |
| ZG | 0 | 0 | 28’360 | 0 | 0 | 70’900 |
| ZH | 0 | 12’000 | 67’500 | 122’400 | 45’000 | 140’400 |
The amount stated describes the taxes due on inheritance totalling CHF 500,000. These vary considerably and there may also be differences within the cantons. Some cantons have exemption limits, which means that in some cantons no tax is due up to this maximum amount under certain circumstances.
For information about inheritance tax, contact the cantonal tax office of the last domicile of the testator.
The most important information about inheritance tax in Switzerland
- Those who receive inheritance from abroad do not have to pay inheritance tax, however, they may have to pay assets tax.
- The only cantons that do not collect inheritance tax are Schwyz and Obwalden
- The cantons with no gift tax are Lucerne, Schwyz and Obwalden.
- Depending on the canton and the degree of relation, there are allowances on which no inheritance tax is paid.
- Life partners do not usually inherit anything. To ensure the partner is included in the inheritance, this should be noted in a will.
- Spouses, registered partners and direct descendants are exempt from inheritance tax in most cantons.