Swiss Inheritance Tax

Swiss Inheritance Tax by Canton Swiss Inheritance Tax by Canton

Swiss cantonal Inheritance Tax

Swiss Inheritance Tax – Cantonal Overview

Note: In Switzerland, inheritance tax is a cantonal matter. There is no federal inheritance tax. Many cantons exempt spouses and direct descendants, while more distant heirs are often taxed.

General Types of Cantonal Systems

  • Class-based systems: Rates depend on relationship to the deceased (spouse/partner, descendants, parents, siblings, others).
  • Tariff structures: Some cantons apply flat rates, others progressive ranges depending on the inheritance amount.
  • Allowances and exemptions: Spouses and direct descendants are usually exempt; some cantons offer specific allowances for parents or siblings.
  • Municipal surcharges: In some cantons, municipalities levy additional surcharges (not shown here).
  • Special cases: Schwyz (SZ) and Obwalden (OW) do not levy inheritance tax.

Tip: Click on a canton name below to see details of its inheritance tax system.

Aargau (AG)

System: Class-based; spouses, descendants and parents exempt.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: exempt
  • Siblings: ~6–23%
  • Unmarried partners: ~4–9%
  • Other heirs: ~12–32%

Appenzell Ausserrhoden (AR)

System: Exemptions for close family; flat rates for others.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: exempt
  • Siblings: ~22%
  • Unmarried partners: ~12%
  • Other heirs: up to ~32%

Appenzell Innerrhoden (AI)

System: Low rates for children, higher for others.

  • Spouse / Partner: exempt
  • Direct descendants: ~1%
  • Parents: ~4%
  • Siblings: ~6%
  • Unmarried partners: ~20%
  • Other heirs: up to ~20%

Basel-Landschaft (BL)

System: Moderate rates for distant heirs.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Siblings: ~15%
  • Unmarried partners: ~15%
  • Other heirs: ~30%

Basel-Stadt (BS)

System: Progressive; close family exempt.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: ~5–11%
  • Siblings: ~7.5–16.5%
  • Unmarried partners: ~7.5–16.5%
  • Other heirs: ~22.5–49.5%

Bern (BE)

System: Ranges by relationship; spouse/descendants exempt.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: ~6–15%
  • Siblings: ~6–15%
  • Unmarried partners: ~6–15%
  • Other heirs: up to ~40%

Fribourg (FR)

System: Exemptions for close family; modest rates for others.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: exempt
  • Siblings: ~5.25%
  • Unmarried partners: ~8.25%
  • Other heirs: up to ~22%

Geneva (GE)

System: Class-based with progressive ranges.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: exempt
  • Siblings: ~6–11%
  • Unmarried partners: ~20–26%
  • Other heirs: up to ~26%

Glarus (GL)

System: Progressive rates depending on class.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: ~2.6–6.5%
  • Siblings: ~4.2–10.5%
  • Unmarried partners: ~4.2–10.5%
  • Other heirs: up to ~26.25%

Graubünden (GR)

System: Spouse/children exempt; simple rates otherwise.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: exempt
  • Siblings: ~5%
  • Unmarried partners: exempt
  • Other heirs: ~15%

Jura (JU)

System: Moderate rates for parents and siblings.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: ~7%
  • Siblings: ~14%
  • Unmarried partners: ~14%
  • Other heirs: up to ~35%

Lucerne (LU)

System: Descendants lightly taxed; others higher.

  • Spouse / Partner: exempt
  • Direct descendants: up to 2%
  • Parents: ~6–12%
  • Siblings: ~6–12%
  • Unmarried partners: exempt
  • Other heirs: up to ~40%

Neuchâtel (NE)

System: Descendants lightly taxed; others more heavily.

  • Spouse / Partner: exempt
  • Direct descendants: ~3%
  • Parents: ~3%
  • Siblings: ~15%
  • Unmarried partners: ~20%
  • Other heirs: up to ~45%

Nidwalden (NW)

System: No tax for close family; modest rates for others.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Siblings: ~5%
  • Other heirs: up to ~15%

St. Gallen (SG)

System: Spouse/children exempt; siblings/others taxed.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: ~10%
  • Siblings: ~20%
  • Unmarried partners: ~30%
  • Other heirs: up to ~30%

Schaffhausen (SH)

System: Ranges by relationship.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: ~2–8%
  • Siblings: ~4–16%
  • Unmarried partners: ~10–40%
  • Other heirs: up to ~40%

Solothurn (SO)

System: Exemptions for spouse/children; ranges for others.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Siblings: ~4–10%
  • Unmarried partners: ~12–30%
  • Other heirs: ~12–30%

Thurgau (TG)

System: Progressive; close family exempt.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: ~2–7%
  • Siblings: ~4–14%
  • Unmarried partners: ~8–28%
  • Other heirs: up to ~28%

Ticino (TI)

System: Progressive; higher rates for distant heirs.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Siblings: ~6–15.5%
  • Unmarried partners: ~18–41%
  • Other heirs: up to ~41%

Uri (UR)

System: No tax for close family; moderate for others.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Siblings: ~8%
  • Other heirs: up to ~24%

Vaud (VD)

System: Wide ranges; spouse exempt, children lightly taxed.

  • Spouse / Partner: exempt
  • Direct descendants: ~0.01–3.5%
  • Parents: ~2.6–7.5%
  • Siblings: ~5.3–12.5%
  • Unmarried partners: ~15.8–25%
  • Other heirs: up to ~25%

Valais (VS)

System: Simple class rates.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Siblings: ~10%
  • Unmarried partners: ~25%
  • Other heirs: up to ~25%

Zug (ZG)

System: No tax for close family; low rates for others.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Siblings: ~4–8%
  • Other heirs: up to ~20%

Zurich (ZH)

System: Ranges by relationship.

  • Spouse / Partner: exempt
  • Direct descendants: exempt
  • Parents: ~2–6%
  • Siblings: ~6–18%
  • Unmarried partners: ~12–36%
  • Other heirs: up to ~36%