Inheritance tax in Switzerland: cantonal rules in brief
Published 2026-10-19 · Updated 2026-10-19 · 3 min read · 3 sources · Verified Swiss federal benchmarks
Direct answer
Inheritance and gift tax are cantonal matters; Switzerland has no federal inheritance tax on private transfers. In most cantons, spouses and direct descendants pay no inheritance tax on their share, while other heirs (siblings, partners without marriage, distant relatives) may face cantonal rates; always check the canton of the deceased's last residence.
Key facts
- Inheritance tax law is cantonal, not federal.
- Spouses and direct descendants are exempt in many cantons; wording and scope differ.
- Unmarried partners may be taxed unless a canton grants relief or a contract exists.
- Real estate may trigger tax in the canton where it sits, depending on law.
- Life insurance and pension death benefits follow separate income and social rules.
Who taxes what
The canton of the deceased's last tax residence generally leads succession tax on movable assets.
Heirs are grouped by relationship class in cantonal tables, not by one national rate.
Lifetime gifts may face gift tax schedules aligned with inheritance classes in the same canton.
Cross-border estates may invoke treaties to avoid double taxation on the same transfer.
The civil law succession rules in the Swiss Civil Code set who inherits; tax law sets what tax is due on that share.
Typical exemption pattern (not a rate table)
Spouse inherits the family apartment and bank accounts: in many cantons the inheritance tax is zero on that spousal share.
Child inherits a share of a parent-owned GmbH: direct descendant exemption often applies; business succession rules may require continuity tests.
Sibling inherits cash: many cantons tax siblings at a positive rate or grant a smaller exemption than for children.
Unmarried partner inherits without registered partnership: some cantons treat the partner like a distant heir.
This article deliberately avoids a canton-by-canton rate table because rates and exemptions change by law and by relationship.
Worked example: heirs with and without tax
Estate in Canton Z: CHF 400,000 cash and CHF 600,000 home. Spouse and one child split under civil law.
In many cantons both spouse and child pay CHF 0 inheritance tax on their exempt shares.
If a sibling later receives CHF 50,000 by separate gift from the child, gift tax in the recipient's canton may apply depending on relationship class.
Heir's wealth tax base on 31 December rises by inherited assets in the heir's canton of residence.
Dividends on inherited shares remain income taxable; 35% Swiss withholding may be reclaimed where eligible.
Interaction with income and wealth tax
Inherited cash increases heir wealth tax at year-end where cantons levy wealth tax.
Private capital gains when the heir sells listed shares are generally tax-free for private investors.
Pillar 2 and Pillar 3a death benefits follow pension and tax law, not classic inheritance tables alone.
Withdrawal of inherited pension pots triggers separate capital tax rates if the heir receives a lump sum.
Common mistakes
Assuming Switzerland has a federal inheritance tax like income tax.
Expecting the same exemption for unmarried partners as for spouses without checking canton and contract.
Forgetting gift tax on large lifetime transfers that bypass probate.
Ignoring wealth tax after a tax-free inheritance because inheritance tax was zero.
Mixing church tax, which is on income, with succession tax on assets.
FAQ
- Is inheritance tax the same nationwide?
- No. Each canton sets exemptions and rates. Spouses and children are often fully exempt, but confirm locally.
- Do I pay federal tax on an inheritance?
- There is no federal inheritance tax on standard private inheritances. Income generated afterward is taxed normally.
- What about gifts while alive?
- Cantonal gift tax applies in many cantons, often aligned with inheritance classes.
- Does church membership affect inheritance tax?
- Church tax is on income, not on inheritances. Succession tax is a separate cantonal levy.
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