Glarus Inheritance Tax Forms & Deadlines
Last updated: 12 Nov 2025
Glarus Inheritance & Gift Tax — Forms, Deadlines & Filing
What heirs, executors and advisors need to know when filing for :contentReference[oaicite:0]{index=0} (GL) inheritance and gift tax: required forms, who must file, deadlines, valuations, payments, and common pitfalls.
Who Must File
- Each taxable beneficiary (heir or legatee) must submit the inheritance/gift tax form for their share, unless they are fully exempt (e.g., spouse/registered partner or direct descendant).
- Representatives (executors, testamentary guardians) can coordinate and file on behalf of multiple beneficiaries if mandated.
- For nonresidents with GL-situs assets, filing may be triggered specifically for the asset situated in Glarus.
Deadlines & Extensions
| Event | Deadline | Notes |
|---|---|---|
| Death (inheritance) | Shortly after official invitation/notice from the tax authority | Missed deadlines often carry penalties or interest. |
| Lifetime gift (GL-situs) | Within defined period after the gift deed/notarial act | Check the date given in the invitation. |
| Valuation submission | As per authority request | Appraisals must be accepted by the canton/commune. |
Tip: If you cannot meet the stated filing/payment date, submit a timely extension request **before** the original deadline to avoid surcharges.
Forms & Where to File
Accessing the forms
- Glarus Online-Schalter: download the Erbschaftssteuer-Formular and Schenkungssteuer-Formular (PDF) from the official site.
- Check for an electronic submission option: some communes or the canton may allow e-filing.
Submission route
- Submit printed forms (or e-file if available) to the address indicated in the invitation letter or the official website.
- Ensure the reference number provided on the notice is included on the payment slip and form.
Documents & Valuation
| Item | Purpose |
|---|---|
| Heirship/probate certificate | Confirms legal heirs and their shares. |
| Will, inheritance pact, codicil | Defines bequests, usufructs, and clauses impacting the taxable base. |
| Inventory of assets (as of death or gift date) | Lists all assets including GL-situs real estate/tangibles. |
| Valuation/appraisal of immovables | Market value accepted by canton/commune; reduces risk of challenge. |
| Debt proof (mortgages, liens) | Reduces taxable base for the specific asset to which debt is allocated. |
| Prior gift records | Tracks anti-abuse rules or deduction limits over time. |
| Beneficiary ID/residency proof | Determines relationship class and relevant rate. |
Payment & Assessment
- After submission, each taxable beneficiary receives an assessment indicating the tax amount, reference number, and payment date.
- Payment should be made using the slips/details provided; delays may incur interest.
- Objections to the assessment must be filed within the timeframe stated in the tax decision.
Penalties & Interest
- Late filing or payment may lead to penalties or interest from the due date.
- Under-declaration of assets or improper valuations may cause re-assessment and additional charges.
- Failure to respond to notice may lead to default assessment (tax authority estimates base up-front).
Checklists
- Verify whether the decedent/donor triggered a Glarus filing (check GL-situs assets).
- Collect heirship/probate and will/inheritance pact documents.
- Commission or obtain appraisals for GL immovables/tangibles; allocate debts.
- Compile inventory of assets and designate exempt vs taxable beneficiaries.
- File the correct form for each beneficiary; track reference numbers and commissions.
- Calendar the payment date and request extension early if needed.
- Retain proof of submission and payment for up to the statute of limitations.
- Confirm whether you are exempt (spouse/registered partner or direct descendant) or taxable.
- Provide your ID/residency and share terms to the executor/coordinator.
- Review the assessment details; if unfamiliar, coordinate with advisor.
- Pay by the due date and keep payment confirmation.
FAQs
Who files if I receive an exempt transfer?
Even if exempt, you may need to submit a notification form depending on canton/commune policy; check the invitation or official instructions.
What happens if I miss the filing deadline?
The tax authority can issue a default assessment; interest or penalties may apply. Request extension before the deadline where possible.
Are digital/e-filing options available in Glarus?
Some communes/canton offer electronic submission for inheritance/gift tax forms; check the Glarus Online-Schalter or the invitation.
Is there a standard deduction per beneficiary?
Glarus does not publish a uniform per-beneficiary deduction like CHF 5,000 in other cantons; confirm the applicable rules for your year of death/transfer via official guidance.