Zug Inheritance Tax Nonresident Guide
Last updated: 15 Nov 2025
Zug Inheritance Tax — Nonresident Guide
How Zug taxes nonresidents on situs assets: what counts as Zug property, who must file locally, interplay with foreign estates, and practical steps to avoid double taxation and delays.
What counts as Zug‑situs assets?
| Asset type | Zug treatment | Notes |
|---|---|---|
| Real property in Zug | Included in Zug base | Key trigger for local filing and tax. |
| Tangible movables located in Zug | Included | Art, vehicles, valuables physically in the canton. |
| Intangibles (bank accounts, shares) | Generally follow decedent’s domicile | Typically not Zug‑situs for nonresidents. |
| Business assets tied to a fixed facility in Zug | Potential allocation to Zug | Depends on functional connection and records. |
Document location and allocation carefully to support exclusions of non‑situs assets from the Zug return.
Who must file in Zug?
- Executor/administrator or beneficiaries file as required by local instructions.
- Where the estate is administered abroad, a separate Zug filing is often required for Zug‑situs assets.
- If multiple cantons are involved, expect inter‑cantonal allocation to prevent double taxation.
Cross‑border coordination & credits
- Foreign inheritance/estate taxes: Seek credits or relief to avoid economic double taxation where a foreign jurisdiction also taxes the same asset.
- Timing mismatches: Align valuation dates and exchange‑rate conventions across filings.
- Documentation: Provide certified valuations, land‑register extracts, foreign tax receipts and assessment notices.
Filing mechanics for nonresident estates
- Notify the Zug tax office promptly that the decedent owned Zug‑situs assets.
- Obtain instructions and the correct inheritance tax return format for nonresidents.
- Prepare valuation at date of death; allocate debts/charges to Zug‑situs assets where supportable.
- Submit return, attachments and powers of attorney; request extensions before the due date if needed.
- Assessment & payment: Review assessment for correct asset base and credits; arrange payment or instalments as required.
Examples
Example 1 — Nonresident with Zug flat
Decedent domiciled abroad owns a rental flat in Zug. Local filing covers the property value (net of allocable debt); bank accounts abroad are outside the Zug base.
Example 2 — Artwork stored in Zug
Art collection physically stored in Zug is generally taxable in Zug for a nonresident decedent; maintain inventory and storage records to substantiate location.
FAQs
Do nonresidents pay Zug tax on Swiss bank accounts?
Typically no — most intangibles (like bank deposits) follow the decedent’s domicile and are not Zug‑situs.
What if the estate is probated abroad?
You may still need a separate Zug inheritance‑tax return for Zug‑situs assets (e.g., local real estate).
Can Zug grant extensions to nonresident estates?
Yes — request extensions in advance and keep approvals for your records.