Succession Switzerland
Inheritance and gift tax in Switzerland: the essentials
Updated: · Leutrim Miftaraj, FLIORE · Editorial standards · Other languages: Deutsch · Français · Español
Short answer
In Switzerland, inheritance and gift taxes are a matter for the cantons; the Confederation levies none. Schwyz and Obwalden have neither inheritance nor gift tax, Lucerne has no gift tax. Spouses are exempt everywhere, direct descendants almost everywhere – the exceptions, usually with allowances, are Appenzell Innerrhoden, Lucerne (depending on the municipality), Neuchâtel and Vaud. Cohabiting partners and unrelated persons often face high rates.
Cantonal responsibility
Each canton regulates inheritance and gift tax itself: who is liable, allowances, rates; in some cantons, the municipalities also levy such a tax. For movable assets, the canton of the deceased's last residence or of the donor's residence is usually responsible, for real estate the canton where it is located.
In most cases, heirs and recipients are taxed on their share, and the rate depends on the degree of kinship. Graubünden, by contrast, taxes the estate as a whole, regardless of the individual heirs.
Who is exempt and who pays
- Spouses and registered partners: exempt in all cantons.
- Direct descendants: exempt in most cantons; taxed – usually above allowances – in Appenzell Innerrhoden, Lucerne (inheritance tax depending on the municipality), Neuchâtel and Vaud.
- Parents: exempt or privileged in many cantons.
- Siblings, cohabiting partners and unrelated persons: often considerably higher rates; some cantons treat long-term partners more favourably, others like unrelated persons.
- Schwyz and Obwalden: neither inheritance nor gift tax, not even for unrelated persons.
Gifts during lifetime
In almost all cantons, gifts are taxed under the same rules as inheritances. Lucerne levies no gift tax, but taxes gifts made in the five years before death retroactively as inheritance. Anyone transferring assets during their lifetime should plan for the residence of donor and recipient, the location of real estate and the offsetting against the later share of the estate – under inheritance law, gifts can be reduced if they infringe compulsory shares.
No federal inheritance tax
On 30 November 2025, the people and the cantons rejected the popular initiative for a socially fair, tax-financed climate policy («Initiative for a future») with around 78 percent voting no. It called for a federal tax of 50 percent on estates and gifts above CHF 50 million. A national inheritance tax had already failed at the ballot box in 2015. The cantonal rules therefore remain in place.
Planning
Because the cantons differ widely, residence, the location of real estate and the choice of beneficiaries have a considerable influence on the tax burden. Cohabiting couples and business families with successors outside the direct line in particular should plan early; wills and inheritance contracts must be aligned with marital property and inheritance law.
In practice: an overview for planning
Every plan starts with a complete overview: which assets are located where, who owns them and how are they valued? FLIORE provides this overview per person and structure; the tax assessment is made with the tax adviser.
At a glance
| Responsibility | cantons, some municipalities (no federal tax) |
|---|---|
| Spouses | exempt in all cantons |
| Neither inheritance nor gift tax | Schwyz, Obwalden |
| No gift tax | also Lucerne (gifts in the five years before death taxed as inheritance) |
| Descendants taxed | Appenzell Innerrhoden, Lucerne (depending on the municipality), Neuchâtel, Vaud |
Terms on this page
- Compulsory share
- The minimum share of an estate protected by law for close relatives, which cannot be removed by will.
- Inheritance contract
- A contract on succession between the deceased-to-be and other persons which – unlike a will – binds all parties to it.
Frequently asked questions
Do children pay inheritance tax in Switzerland?
Not in most cantons. Exceptions, usually with allowances or low rates, are Appenzell Innerrhoden, Lucerne (depending on the municipality), Neuchâtel and Vaud.
Which canton is responsible?
For movable assets usually the canton of the deceased's last residence, for real estate the canton where it is located.
Are gifts taxed in the same way as inheritances?
In almost all cantons, yes. Schwyz and Obwalden levy no gift tax, and neither does Lucerne – but there, gifts made in the five years before death are taxed as inheritance.
How are cohabiting partners taxed?
In many cantons like unrelated persons or at reduced rates – considerably higher than spouses.
Is there a national inheritance tax?
No. The popular initiative for a federal tax on estates above CHF 50 million was rejected on 30 November 2025 with around 78 percent voting no; the cantonal laws apply.
Sources
- Swiss Federal Tax Administration (ESTV) – tax information: inheritance and gift taxes
- Swiss Tax Conference
- Federal Chancellery – popular vote of 30 November 2025
This page provides orientation and does not replace legal or tax advice. The cited legal sources in their applicable version are authoritative.
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