Vaud Inheritance Tax Nonresident Guide
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Vaud Inheritance Tax — Nonresident Guide
For estates of decedents domiciled outside Vaud (or outside Switzerland) that own Vaud-situs assets. This page explains who must file, what is taxable in Vaud, how to limit the computation to Vaud assets, deadlines and extensions, payment and tax clearance, plus practical checklists.
Do you need to file as a nonresident?
What counts as Vaud-situs property?
| Asset type | Taxed by Vaud? | Notes |
|---|---|---|
| Real property located in the Canton of Vaud | Yes | Residential homes, condominiums, land, and commercial property in Vaud communes. |
| Tangible personal property kept in Vaud | Yes | Vehicles, boats registered/kept in Vaud, equipment, art physically stored in the canton. |
| Intangibles (stock, bonds, cash, brokerage) | Generally no | Typically outside Vaud’s base for nonresidents unless an asset has a business situs in Vaud. |
| Entity interests (SA/Sàrl/partnership shares) | Generally no | Treated as intangibles. Look-through only where a specific Vaud nexus/business situs arises. |
How Vaud limits the tax to the Vaud portion
- Vaud-taxable estate for a nonresident includes only Vaud-situs assets, less deductions attributable to those assets (e.g., property mortgages, selling costs, local administration expenses).
- Coordination: If foreign estate/inheritance taxes apply, Vaud may still assess on Vaud assets; claim double-tax relief only where provided by Swiss law/treaties.
- Exempt heirs: Spouse/registered partner and often direct descendants benefit from exemption/relief, but disclosure may still be required to document exemption and asset values.
Bottom line: compute the Vaud portion accurately; do not include non-Vaud assets for a nonresident decedent.
Deadlines, extensions & payment
| Item | Timing | Notes |
|---|---|---|
| Inheritance return due | 6 months after death | File with the competent Vaud office (ACI) based on property location/Vaud nexus. |
| Extension to file | On written request before the due date | Provide reasons (e.g., pending appraisals). Extension to file does not extend time to pay once assessed. |
| Paying the tax | By the date on the assessment notice | ACI typically sets ~30 days for payment. Interest on arrears accrues after the stated due date. |
| Tax clearance / certificate | After assessment/payment | Request a certificat / attestation fiscale for transfers, land registry updates, or banking matters. |
Core items (nonresident focus)
Vaud filings & documents
- Déclaration de succession — inheritance return for Vaud-situs assets.
- Liste des héritiers — list of heirs/beneficiaries with relationships and contacts.
- Expertises/Évaluations — appraisals for Vaud property; statements proving asset location.
- Procuration — Power of Attorney if a representative files in Vaud.
- Certificat/attestation fiscale — tax clearance after filing/assessment/payment.
Foreign/home-country attachments
- Home-country probate/letters of appointment and will/contract documents.
- Land-registry extracts (Registre foncier) and valuations for Vaud real estate.
- Evidence of situs for tangibles (storage, registration, mooring) within Vaud.
Attach translations where required; follow the authority’s checklist on your notice.
Quick examples
Example — Montreux apartment to children
Nonresident decedent owns a Montreux apartment and foreign investments. The Vaud return includes the apartment (and related debts/costs) only; foreign accounts are excluded from the Vaud base.
Example — Boat on Lake Geneva to nephew
A boat berthed and registered in Vaud passes to a nephew. The boat is Vaud-situs tangible property and is included in the Vaud computation even if the rest of the estate is abroad.
Nonresident filing checklist
Documents
- Death certificate; home-country letters of appointment; any Vaud ancillary authority.
- List of Vaud-situs assets with appraisals and location evidence.
- Will/contract; beneficiary designations; translations as needed.
Computations & timing
- Compute the Vaud portion only; apply exemptions per heir class.
- Target the 6-month filing deadline; request a written extension if appraisals are pending.
- Plan for a tax clearance certificate if a sale or retitling is expected post-filing.
FAQs — Nonresident estates
Are nonresidents taxed on brokerage accounts?
Generally no. Intangibles of a nonresident (e.g., brokerage, stock, cash) are typically outside Vaud’s scope unless they have a business situs in Vaud.
Do I have to file if there’s no Vaud property?
Usually not. If the decedent had no Vaud-situs assets, a Vaud inheritance tax filing is generally not required. Verify titles and asset location carefully.
How do I get proof to close a sale or transfer?
After assessment/payment, request a tax clearance certificate (certificat/attestation fiscale) from ACI. Land registry, banks, and buyers may require this for closing or retitling.
What if a home-country estate return isn’t required?
You may still need a Vaud filing for Vaud assets. Use home-country schedules/appraisals as support and request a Vaud filing extension if valuations are pending.