Aargau Inheritance Tax Forms & Deadlines
Last updated: 12 Nov 2025
Aargau Inheritance Tax — Forms & Deadlines
What executors and beneficiaries must file for the Canton of Aargau’s inheritance tax (Erbschaftssteuer): notifications, returns, evidence, timing, extensions, payments, and land register coordination.
Who Must File
- Executor/administrator (or members of the Erbengemeinschaft) files when the estate includes Aargau-situs assets or beneficiaries subject to Aargau inheritance tax.
- Nonresident estates with Aargau real estate or other Aargau-situs assets usually file a limited return covering the Aargau assets. See the Nonresident Guide.
- Donees of lifetime gifts may have notification/return duties if a taxable gift into Aargau scope occurred shortly before death or under cantonal gift tax rules.
Key Forms & Documents (Aargau)
| Item | Purpose | Typical contents |
|---|---|---|
| Death notification / estate registration | Alerts Aargau tax authority to the estate and triggers filing workflow. | Decedent details, date of death, domicile, contact for estate, list of known Aargau-situs assets. |
| Inheritance tax return | Determines taxable shares by beneficiary class and exemptions. | Asset & debt inventory at date of death, beneficiary relationships, allocations, valuations, supporting evidence. |
| Extension request | Asks for more time to file (not a payment deferral). | Reason, proposed new date, status of valuations and documents. |
| Valuation exhibits | Supports fair market values across assets. | Real estate appraisals, land register extracts, brokerage statements, business financials, expert opinions. |
| Foreign/cross-canton coordination | Prevents double taxation and aligns valuations. | Copies of other canton/foreign returns or assessments, domicile certificates, tax credit claims. |
| Payment slip / e-payment confirmation | Proof of timely payment to accompany submissions if requested. | Reference, amount, value date. |
Aargau provides official instructions and forms via the cantonal tax administration. If you received a filing letter, follow the reference number and submission channel indicated there.
Deadlines & Extensions
Standard timing
In practice, the tax office (Steueramt) sets a filing date in its notice to the estate. If you have not yet received a letter but Aargau assets are involved, notify the authority promptly and request guidance on timing.
Extensions
Extensions to file are commonly available upon written request before the original deadline. Interest on tax due may continue to accrue; an extension to file is not an extension to pay.
Assessment, Payment & Interest
- Assessment. After review, Aargau issues an assessment/decision stating taxable amounts per beneficiary and the total tax due.
- Payment mechanics. Pay by the methods indicated on the assessment (e.g., payment slip, e-banking). Include the reference number to ensure allocation.
- Interest & penalties. Interest may apply on late payment; penalties may apply for late or incomplete filing. If liquidity is tight, ask about staged payment arrangements.
- Objections/appeals. Objection rights and deadlines are stated on the assessment; submit within the specified period with supporting evidence.
Land Register & Tax Clearance (Real Estate in Aargau)
- Property transfers in Aargau require land register updates. The notary/land registry may require tax clearance or confirmation from the tax office before registration.
- Provide appraisals, liens/mortgage statements, and occupancy documentation to support valuation.
- Coordinate inheritance tax with any transfer or property taxes that may be triggered by subsequent restructurings or sales.
Submission Checklist
| Document | Included? | Notes |
|---|---|---|
| Death certificate; proof of domicile | ⬜ | Translations/apostilles if foreign. |
| Executor/administrator appointment | ⬜ | Grant/confirmation or foreign equivalent. |
| Beneficiary list & relationships | ⬜ | Spouse/descendants often benefit from exemptions/reductions. |
| Asset & debt inventory at death | ⬜ | Identify Aargau-situs assets separately. |
| Real estate: land register extract & appraisal | ⬜ | Include mortgages and encumbrances. |
| Bank/brokerage statements (cut-off at death) | ⬜ | Valuation and currency conversions. |
| Business interests: financials/valuations | ⬜ | Explain any discounts/adjustments. |
| Cross-canton/foreign filings or assessments | ⬜ | For double-tax relief consistency. |
| Extension request (if needed) | ⬜ | Submit before the deadline stated. |
| Payment confirmation | ⬜ | Match the assessment reference number. |
Where to Submit / Contact
Canton Aargau Tax Administration — Inheritance & gift tax unit. Use the submission channel and address provided in your filing letter or on the current cantonal website. When in doubt, contact the office with the estate’s reference number.
Need help? Our Swiss filings are handled by Sesch TaxRep GmbH, Buchs SG. For a fixed-fee engagement, see the Aargau Service page or contact us.
FAQs
What is the filing deadline in Aargau?
The tax office typically sets a due date by notice after it is informed of the estate. If you’ve not received a notice but Aargau-situs assets exist, notify the office and request timing guidance. Extensions are usually available on request.
Can I extend time to pay as well as to file?
An extension to file does not automatically extend time to pay. Ask the office about payment plans; interest may accrue on outstanding balances.
Which documents are most important for real estate in Aargau?
Land register extract, independent appraisal, mortgage statements, and any notarial/registry correspondence relating to transfer and clearance.
Do spouses and children need to file if exempt?
Even where beneficiaries are exempt or favored, the estate/beneficiaries typically still report so the authority can verify exemptions and issue clearance.
Who prepares the return if the estate is administered abroad?
Usually the executor (or local representative) files a limited Aargau return for Aargau-situs assets. We can act as local agent via Sesch TaxRep GmbH, Buchs SG.
Get filing help — Fixed-fee packages (Sesch TaxRep GmbH) Contact