Inheritance in Switzerland: cantonal tax and heirs

In Switzerland, the federal government does not levy inheritance tax. This is done by the cantons, all except Obwalden and Schwyz. The tax is paid by each beneficiary, and generally the canton of the deceased's last residence is responsible. Real estate is taxed at its location. According to ch.ch, spouses, registered partners, and descendants are generally exempt, but each canton sets its own rules.

This page presents the cantonal framework based on the 2025 tax brochure of the Federal Tax Administration (ESTV) and the ch.ch page on inheritance tax. It does not provide any cantonal rates or tax brackets, does not address the taxation in France of a French heir, and does not detail the inheritance tax treaty between France and Switzerland. These points must be verified on a case-by-case basis.

No federal tax, only a cantonal tax.

The ESTV brochure is dated 26/11/2025 and is valid for the 2025 tax year. It sets out three rules:

• The Confederation does not levy inheritance tax or gift tax.
• All cantons levy an inheritance tax, with the exception of Obwalden and Schwyz.
• All cantons levy a tax on gifts, with the exception of Lucerne, Obwalden and Schwyz.

Therefore, there is no single federal rule: each canton has its own law, with its own exemptions and rates. According to the ESTV, municipalities receive a share of the revenue in some cantons; in others, they can collect the tax themselves or additional levies.

Who pays: the beneficiary

ch.ch states it this way: "Inheritance tax is paid by the individuals who receive an inheritance." The ESTV brochure says the same thing: the taxpayer is the beneficiary (heir or donee). Therefore, the tax is owed by each individual who receives the inheritance, and not by the entire estate.

Which canton is responsible?

ESTV sets two criteria:

For an estate that includes an apartment in one canton and bank accounts in another, several cantons may be involved. ch.ch advises contacting the cantonal tax office of the deceased's last place of residence and, for inherited real estate, the municipality where it is located. The ESTV brochure provides a general overview and does not replace the laws of each canton.

Who is exempt

According to ch.ch, spouses, registered partners, and descendants are generally exempt. The website adds that gifts and gifts of personal belongings and household furniture are not taxable "in most cantons.".

The phrase "as a general rule" is important: the list of exempted persons is determined canton by canton. The ESTV brochure provides some examples:

This table is not an exhaustive list of exemptions and does not cover the conditions, thresholds, or specific cases of each canton. According to ch.ch, children of a spouse and adopted children are only exempt in cantons that treat them as biological children. Other heirs (brother, sister, nephew, third parties) are subject to rules not detailed on this page.

This determines the rate

ch.ch indicates that the rate depends on the value received and the degree of kinship: the closer the relationship, the lower the tax rate. No figures are given on this page, nor does this page provide any. Cantonal rates vary from one canton to another and must be consulted in the legislation of the canton in question.

Inheritance in Switzerland: a numerical example (fictitious profile)

Situation. The deceased was domiciled in Zurich. She leaves behind accounts and securities worth CHF 900,000 and an apartment located in the canton of Vaud worth CHF 600,000. She has two children, in equal shares.

Issue. The wealth is Swiss, but it does not belong to a single canton.

Strategy. Apply the two criteria of the ESTV: the deceased's domicile for assets in general, and the location for real estate. The cantons concerned are therefore Zurich and Vaud.

Result. Of a total of CHF 1,500,000, 60% (CHF 900,000) are taxed in the canton of residence and 40% (CHF 600,000) in the canton where the property is located. Each child receives CHF 750,000 before tax.

These profiles are fictitious. This example does not calculate any tax: the allocation between cantons is a prerequisite, and the rates are determined by each canton.

And what about an heir domiciled in France?

According to ch.ch, when the deceased lived abroad or one or more heirs live there, it can be difficult to determine which law applies, with a risk of double taxation. ch.ch adds that Switzerland has concluded international agreements with several countries to avoid this, and refers you to the State Secretariat for International Financial Matters, the tax authorities of the countries concerned, or a specialist. This page does not address the taxation in France of an inheritance received from Switzerland, nor the content of the tax treaty between France and Switzerland. If this applies to you, the rule depends on your specific circumstances and should be verified before making any decisions.

Inheritance in Switzerland: what changes depending on your case

• The canton of the deceased's last residence, which determines which office to contact.
• The situation of the buildings, imposed on their location.
• Your relationship with the deceased, which determines the exemption and the rate.
• The nature of the goods received, such as personal belongings and household furniture.
• The canton, notably Obwalden and Schwyz, which do not have inheritance tax.
• Your country of residence, not discussed here.

The rule depends on your situation. No results are guaranteed.