Swiss Inheritance Tax 2026

Calculate succession and inheritance tax in Switzerland for canton and degree of kinship. Compare cantons: Zurich, Bern, Geneva and others.

Succession Data

Imposta di successione Zuerich

Exempt from inheritance tax - No succession tax is paid in this canton for this degree of kinship.
The Canton of Schwyz (Switzerland) does not apply succession tax. Calculations are indicative values; trust the cantonal state administration.

Come utilizzare Imposta di Successione Svizzera 2026

Insert the inheritance amount

Value of inherited or donated wealth: money, real estate, stocks, vehicles, etc.

Select the canton of the de cujus

The last place of residence of the deceased (in case of succession) or the donor (in case of donation) is the determining factor. The tax is collected in the canton of the deceased's place of residence.

Determines degree of kinship

Spouse and direct descendants are exempt in most cantons. The farther away from the degree of kinship, the higher the exemption rate.

Analyze tax burden

Inheritance is deducted; the remaining amount is subject to cantonal tax. The Canton of Geneva is relatively strict, while the Canton of Schwyz does not apply succession tax.

Suggerimenti

  • In Zurich and Bern children and spouses are completely exempt: no need for family planning for the close family nucleus.
  • Donations made during life within a cantonal franchise can optimize inheritance tax.
  • Establishing residency in Svitto eliminates inheritance tax entirely: relevant for large estates.
  • Life insurance benefits for beneficiaries may be exempt from inheritance tax depending on the canton.

Domande frequenti

Do I have to pay inheritance tax in Switzerland as a child?

In most cantons (Zurich, Bern, Lucerne, Schwyz, etc.) direct descendants are fully exempt from inheritance tax. Exception: Geneva applies 3.5% on inheritances to children above CHF 50,000.

Are there cantons without inheritance tax?

Yes. Schwyz applies neither inheritance nor gift tax on inheritances to any relatives. Obwalden and Nidwalden also have very low or no taxes for direct relatives.

Does the tax also apply to lifetime gifts?

In most cantons gifts are taxed like inheritances (gift tax). Regular gifts may however fall within certain exemption thresholds.

How is the value of an inherited property calculated?

For inheritance tax purposes the market value applies, not the official tax value. Professional appraisals are recommended for high-value properties.