Swiss Inheritance Tax Calculator

How Swiss Inheritance Tax Works

Switzerland is unique among developed nations in having no federal inheritance tax. The Swiss Confederation leaves all inheritance taxation entirely to the 26 cantons, resulting in a patchwork of rules that ranges from zero tax in canton Zug to rates above 50% for unrelated heirs in Geneva. The applicable rules are determined by the canton where the deceased was domiciled at the time of death — not where the heir lives. Inheritance tax is calculated on the individual share each heir receives, after applying any applicable cantonal deductions or exemptions. Based on 2024/2025 cantonal tax laws published by the Swiss Federal Tax Administration (ESTV/AFC).

For most families — spouses, children, and grandchildren — inheritance is effectively tax-free across nearly all of Switzerland. The significant tax burden falls on more distant heirs: siblings face rates of 6–20%, other relatives 10–35%, and completely unrelated individuals can face rates of 30–54% in the highest-tax cantons. This is why Swiss estate planning for blended families, unmarried partners, and business succession scenarios requires careful thought and professional advice.

Cantonal Rates: Which Cantons Are Most and Least Expensive

The five tax-free cantons — Schwyz, Obwalden, Nidwalden, Uri, and Zug — levy no inheritance tax on any heir, regardless of their relationship to the deceased. These cantons are therefore popular with high-net-worth individuals who wish to simplify estate planning entirely. At the other extreme, Geneva and Vaud levy the highest rates on unrelated heirs: approximately 54% in Geneva and over 54% in Vaud on large inheritances from non-relatives. For siblings inheriting in Solothurn, the rate reaches 20%; in Bern, also 15%; while Zurich and Ticino are more moderate at 6%.

For expats who hold Swiss residency, the canton of domicile at death is decisive. Moving from Geneva to Zug before death could save an estate of CHF 1 million over CHF 500,000 in inheritance tax for a non-family heir. For children and spouses, however, there is almost no tax difference between cantons — both categories are exempt everywhere except marginally in Vaud and Neuchâtel.

Key Exemptions and Special Cases in Swiss Inheritance Law

Swiss cantonal inheritance tax law contains several important exemptions beyond the universal spouse and children exemptions. Registered same-sex partnerships (under the Civil Partnership Act, and now under equal marriage since 2022) are treated identically to married couples in all cantons — meaning zero inheritance tax for the surviving partner. Unmarried cohabiting partners are generally treated as unrelated persons, facing the highest tax rates, unless they can demonstrate a long-term dependency or domestic partnership under cantonal law.

Parents inheriting from their children (an uncommon but tragic scenario) are treated generously in most cantons, either at zero rate or a low preferential rate. Charities and non-profit organisations are typically exempt from inheritance tax across all cantons. Certain business succession scenarios also benefit from special deferral rules and reduced rates to prevent forced asset sales when a family-owned company passes to the next generation. Always verify current rules with a Swiss notary (Notar/notaire) as cantonal law can be updated.

Estate Planning Tips for Expats in Switzerland

Expats living in Switzerland often overlook cantonal inheritance tax when planning their estates, particularly if they intend to leave assets to non-family members, godchildren, or close friends. Key planning considerations include: (1) moving domicile to a low-tax canton before death if estate size warrants it; (2) making gifts during your lifetime, as Swiss gift tax rules are generally more favourable than inheritance tax for non-direct-heirs; (3) using life insurance policies (Lebensversicherung) as an estate planning vehicle, since policy proceeds paid to named beneficiaries may bypass the standard inheritance process; (4) drafting a Swiss will (Testament) or inheritance contract (Erbvertrag) with a local notary to ensure assets are distributed according to your wishes and that all applicable Swiss mandatory heir provisions (Pflichtteile) are respected.