{"id":28291,"date":"2018-05-11T14:26:19","date_gmt":"2018-05-11T12:26:19","guid":{"rendered":"https:\/\/www.deinadieu.ch\/ratgeber\/comparing-inheritance-taxes-in-switzerland\/"},"modified":"2021-11-03T15:41:38","modified_gmt":"2021-11-03T14:41:38","slug":"comparing-inheritance-taxes-in-switzerland","status":"publish","type":"ratgeber","link":"https:\/\/www.deinadieu.ch\/en\/advisor\/comparing-inheritance-taxes-in-switzerland\/","title":{"rendered":"Inheritance tax in Switzerland \u2013 an overview of the cantons"},"content":{"rendered":"\n

In Switzerland, the cantons and municipalities can set and collect their own taxes. One of these cantonal taxes is inheritance tax. These can vary greatly from canton to canton.<\/p>\n\n\n\n

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 <\/span>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.<\/span><\/p>\n\n

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. <\/span>For the inheritance tax assessment, the last domicile of the deceased person is taken into account.<\/span><\/p>\n\n

The following table provides an overview of the inheritance tax rates of each canton, as of 2020:<\/p>\n\n

Canton<\/th>Children<\/th>Parents<\/th>Siblings<\/th>Life partners<\/th>Stepchildren<\/th>Other people<\/th><\/tr><\/thead>
AG<\/td>0<\/td>0<\/td>73’800<\/td>32’900<\/td>0<\/td>109’200<\/td><\/tr>
AI<\/td>2000<\/td>19’200<\/td>29’700<\/td>99’000<\/td>2000<\/td>99’000<\/td><\/tr>
AR<\/td>0<\/td>0<\/td>108’900<\/td>58’800<\/td>0<\/td>158’400<\/td><\/tr>
BE<\/td>0<\/td>41’970<\/td>41’970<\/td>41’970<\/td>0<\/td>111’920<\/td><\/tr>
BL<\/td>0<\/td>0<\/td>70’500<\/td>70’500<\/td>33’750<\/td>147’000<\/td><\/tr>
BS<\/td>0<\/td>34’860<\/td>52’290<\/td>52’290<\/td>52’290<\/td>156’870<\/td><\/tr>
FR<\/td>0<\/td>0<\/td>44’179<\/td>69’424<\/td>66’216<\/td>185’130<\/td><\/tr>
GE<\/td>0<\/td>0<\/td>107’919<\/td>268’296<\/td>43’100<\/td>268’296<\/td><\/tr>
GL<\/td>0<\/td>25’875<\/td>45’080<\/td>45’080<\/td>41’400<\/td>112’700<\/td><\/tr>
GR<\/td>0<\/td>39’700<\/td>73’905<\/td>0<\/td>0<\/td>147’810<\/td><\/tr>
JU<\/td>0<\/td>35’000<\/td>70’000<\/td>70’000<\/td>35’000<\/td>175’000<\/td><\/tr>
LU<\/td>9500<\/td>57’000<\/td>57’000<\/td>0<\/td>9500<\/td>190’000<\/td><\/tr>
NE<\/td>13’500<\/td>13’500<\/td>75’000<\/td>100’000<\/td>75’000<\/td>225’000<\/td><\/tr>
NW<\/td>0<\/td>0<\/td>24’000<\/td>0<\/td>0<\/td>72’000<\/td><\/tr>
OW<\/td>0<\/td>0<\/td>0<\/td>0<\/td>0<\/td>0<\/td><\/tr>
SG<\/td>0<\/td>47’500<\/td>98’000<\/td>147’000<\/td>0<\/td>147’000<\/td><\/tr>
SO<\/td>4000<\/td>4000<\/td>54’000<\/td>154’000<\/td>29’000<\/td>154’000<\/td><\/tr>
SZ<\/td>0<\/td>0<\/td>0<\/td>0<\/td>0<\/td>0<\/td><\/tr>
SH<\/td>0<\/td>33’500<\/td>70’600<\/td>176’500<\/td>0<\/td>176’500<\/td><\/tr>
TG<\/td>0<\/td>32’640<\/td>70’000<\/td>140’000<\/td>0<\/td>140’000<\/td><\/tr>
TI<\/td>0<\/td>0<\/td>59’918<\/td>179’752<\/td>59’918<\/td>179’752<\/td><\/tr>
UR<\/td>0<\/td>0<\/td>38’800<\/td>0<\/td>0<\/td>116’400<\/td><\/tr>
VD<\/td>28’590<\/td>62’890<\/td>125’000<\/td>250’000<\/td>62’890<\/td>25’000<\/td><\/tr>
VS<\/td>0<\/td>0<\/td>50’000<\/td>125’000<\/td>125’000<\/td>125’000<\/td><\/tr>
ZG<\/td>0<\/td>0<\/td>28’360<\/td>0<\/td>0<\/td>70’900<\/td><\/tr>
ZH<\/td>0<\/td>12’000<\/td>67’500<\/td>122’400<\/td>45’000<\/td>140’400<\/td><\/tr><\/tbody><\/table>
Inheritance tax in Switzerland, source of information: Verm\u00f6genszentrum<\/a><\/figcaption><\/figure>\n

<\/p>\n\n

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. <\/p>\n\n

For information about inheritance tax, contact the cantonal tax office of the last domicile of the testator. <\/p>\n\n

The most important information about inheritance tax in Switzerland<\/h2>\n\n