How inheritance tax works in Switzerland
Switzerland does not levy a federal inheritance tax. All cantons apart from Obwalden and Schwyz levy an inheritance tax, and the amount due depends on the canton, the heir and the size of the estate.
Most cantons also levy gift tax, so lifetime transfers should be reviewed together with succession planning. In practice, spouses are exempt in all cantons and direct descendants are often exempt, but the exact exemption and rate structure is cantonal.
Succession planning is not just about tax. Bank release procedures, certificates of inheritance, wills, heirship rules, foreign assets and cross-border estates can all matter, especially for expats and internationally mobile families.
Tax rates at a glance
- Federal inheritance tax
- 0%
- Cantonal inheritance tax
- Varies
- Cantonal gift tax
- Varies
- Filing
- Cantonal
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Family officesInvestorsExpatsHigh earnersEstate planners
Watch out for
- Most cantons give a tax-free amount or favorable treatment to close relatives, but the details are cantonal, not federal.
- If you inherit or gift Swiss assets from abroad, the foreign country may still tax the transfer.
- Swiss succession and inheritance rules can interact with foreign forced-heirship or estate-tax rules.
- You usually need a certificate of inheritance to deal with Swiss bank accounts and other assets after a death.
Frequently asked questions
Does Switzerland have inheritance tax?
Yes, mostly at cantonal level. There is no federal inheritance tax, but most cantons levy one and the rates vary.
Does Switzerland have gift tax?
Yes, in most cantons and some communes. There is no federal gift tax.
Are spouses taxed on inheritances in Switzerland?
Treatment for spouses and other close relatives depends on the canton. Many cantons are generous, but you still need to check the local rules before relying on an exemption.