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Glossary

Inheritance and Gift Tax

Inheritance and Gift Tax is a tax on the gratuitous transfer of assets upon death or between living persons. In Switzerland it is levied exclusively by the cantons; the Confederation does not levy such a tax. Decisive are the degree of kinship and the canton of residence: surviving spouses and registered partners are exempt in all cantons, and direct descendants in most cantons as well. Rates and tax-free amounts differ considerably from canton to canton.

At a glance

01

Inheritance and Gift Tax is a purely cantonal tax; the Confederation does not levy such a tax.

02

Surviving spouses and registered partners are exempt from the tax in all cantons.

03

Direct descendants are exempt or lightly taxed in most cantons; the cantons of Schwyz and Obwalden levy neither inheritance nor gift tax.

Frequently asked questions

This tax is levied exclusively by the cantons; there is no corresponding federal tax. Generally decisive is the last canton of residence of the deceased or the donor, and for real estate the location of the property. The cantons of Schwyz and Obwalden levy neither an inheritance nor a gift tax.
Surviving spouses and registered partners are exempt from Inheritance and Gift Tax in all cantons. Direct descendants such as children and grandchildren are also exempt or only lightly taxed in most cantons, although individual cantons make exceptions. The more distant the degree of kinship, the higher the tax tends to be.

Sources: Eidg. Steuerverwaltung (ESTV) · Systematische Rechtssammlung (fedlex)