Thurgau Inheritance Tax Guide
Last updated: 12 Nov 2025
Thurgau Inheritance Tax — Complete Guide
What executors and families need to know about the Thurgau inheritance tax (Erbschaftssteuer): who is taxed, what counts as Thurgau situs property, typical exemptions, filing triggers, forms & deadlines, planning ideas, and case examples. Swiss service delivered by Sesch TaxRep GmbH, Buchs SG.
Thurgau Inheritance & Probate Basics
Intestacy & probate
Swiss succession follows the Swiss Civil Code. If there is no will, heirs are determined by statutory shares. Probate/estate administration coordinates inventories, debts, and the cantonal tax assessment.
How Thurgau inheritance tax works
Thurgau levies an inheritance tax (Erbschaftssteuer) generally on the beneficiary’s share, with rates that vary by degree of kinship and amount. Spouse/registered partner and direct descendants are commonly exempt; other classes can be taxable at progressive scales and, where applicable, communal modifiers.
Thurgau Inheritance Tax — At a Glance
Need a quick sense of exposure? Use the Thurgau Inheritance Tax Calculator for an illustrative estimate.
Official Pages, Forms & Where to File
- Canton Thurgau tax administration: Inheritance/gift tax overview, guidance, and contact information (addresses, bank details, online options).
- Forms: Estate/inheritance declarations, valuation and inventory forms, and any commune-specific supplements; check the cantonal website or request from the competent office.
- Federal context: While there is no federal inheritance tax, federal rules (e.g., for valuations or international aspects) can interact with cantonal practice.
Thurgau Situs vs. Non-Situs Property (for Nonresidents)
| Asset type | Thurgau treatment (typical) | Notes |
|---|---|---|
| Real property in Thurgau | Included in Thurgau inheritance tax | Tax limited to Thurgau-situs assets for nonresidents |
| Tangible movables kept in Thurgau | Included | Vehicles, art, equipment normally kept in the canton |
| Intangibles (e.g., bank accounts, shares) | Usually not Thurgau-situs for nonresidents | Typically follow domicile of decedent unless business situs applies |
| Business assets with Thurgau nexus | Facts & allocation driven | May require functional/asset allocation analysis |
Nonresidents with Thurgau real estate or tangibles should expect a Thurgau assessment on those assets; documentation of non-Thurgau property supports limiting the assessment.
Filing Mechanics & Deadlines
- Who files: Executor/administrator (or beneficiaries in direct contact) submit inventory/valuation and inheritance tax information as instructed by the cantonal office.
- When to file: Typically within a specified period after death/notice; extensions may be available upon request. Payment deadlines and interest are set in the assessment.
- Where to file & pay: The Thurgau tax administration (cantonal office); some communes may coordinate certain steps. See the official site for addresses and e-services.
Planning Ideas to Reduce Thurgau Inheritance Tax
- Use exemptions fully. Transfers to spouse/registered partner and, where applicable, direct descendants can be structured to maximize exempt portions.
- Charitable legacies. Qualifying transfers can reduce the taxable base.
- Situs management for nonresidents. Evaluate the location and characterization of real/tangible assets in Thurgau versus elsewhere.
- Documentation & valuation. Appraisals and clear inventories often drive lower disputes and more accurate assessments.
- Liquidity planning. Coordinate cash needs for payment windows indicated on the assessment to avoid interest on arrears.
For step-by-step implementation, see the dedicated Thurgau Inheritance Tax Planning page or book a fixed-fee planning consult.
Case Law & Examples
Key Thurgau and Swiss rulings influence inclusion/exclusion of assets, exemptions, and allocation across cantons. Browse concise summaries on the Thurgau Inheritance Tax Cases page.
FAQs
Does Thurgau have an inheritance or an estate tax?
Thurgau levies an inheritance tax (assessed on the beneficiary’s share), not a separate estate tax on the entire estate.
Are spouse and descendants taxed?
Spouse/registered partner and direct descendants are commonly exempt. Other relatives and unrelated beneficiaries may be taxed at progressive rates.
How are nonresidents taxed?
Nonresidents are usually taxed on Thurgau-situs assets (e.g., Thurgau real estate/tangibles). Intangibles generally follow domicile unless special nexus applies.
When are returns and payments due?
Deadlines are set by the cantonal office and stated in the notice. Payment windows are typically short; interest accrues after the due date.
Can you help me file or plan with a fixed fee?
Yes. See our Thurgau Inheritance Tax Service packages for planning (residents & nonresidents) and filing, provided by Sesch TaxRep GmbH, Buchs SG.
Need help filing or planning?
We assist with Thurgau inventories/valuations, exemption claims, and coordination with other cantons for situs and allocation issues.
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