Lucerne Inheritance Tax Calculator
Last updated: 14 Nov 2025
Lucerne Inheritance Tax Calculator
Estimate your potential inheritance tax liability in the Canton of Lucerne based on relationship class, net asset value of your share, and site-specific rules. This is a **preliminary estimate** — for official assessment contact the tax authority or our services.
Calculator
How this estimate works
We apply the following simplified assumptions for the Canton of Lucerne:
- Net taxable share = share value minus debt allocable to Lucerne-situs assets.
- Rate class based on relationship: less favorable for distant beneficiaries.
- Applied marginal rate band (for example purposes only):
- Spouse: 0% (exempt).
- Descendants: 3% on first CHF 100k, 5% on next CHF 400k, 8% above.
- Sibling: 6% flat.
- Other beneficiary: 10% flat.
- No additional deductions or special relief assumed in this calculator.
Legal & procedural notes
This estimate is provided for general information only and does not constitute tax advice. Actual rates, thresholds, exemptions and filing obligations may differ because of legislative updates, case law or cantonal practice. Confirm using the Forms & Deadlines page or seek professional assistance.
Need professional help?
We assist you in filing, valuation and planning for Lucerne inheritance tax.