Last updated: 15 Nov 2025

Zug Inheritance Tax — Planning Guide

Structuring ideas and timing considerations to manage Zug inheritance tax efficiently: exemptions, valuation planning, liquidity, and cross-border alignment.

1. Use relationship-based exemptions

Spouses and direct descendants generally benefit from full or substantial exemption. Gifts and bequests to siblings, nieces/nephews, or unrelated parties attract progressive rates. Adjust testamentary or inter vivos transfers accordingly.

2. Combine inheritance and gift planning

Lifetime gifts can pre-position assets while benefiting from allowances or different valuation conditions. Confirm whether recent gifts are aggregated for rate purposes and maintain documentary evidence.

3. Focus on valuation and timing

Valuations at the date of death govern the assessment. Consider timing of asset disposals or restructuring to avoid inflated taxable values. For real estate, obtain professional appraisals and maintain documentation of maintenance or debt offsets.

4. Liquidity management

Ensure heirs have liquidity to pay inheritance tax within due dates. Life insurance owned personally (not by the estate) or pre-funded cash accounts can avoid forced asset sales.

5. Cross-border coordination

For nonresidents or estates with foreign beneficiaries, align Zug filings with foreign estate/inheritance tax declarations. Double taxation relief may be available through credits or treaty practice; documentation consistency is critical.

6. Documentation checklist

7. Periodic reviews

Review wills and estate structures every few years or upon relocation. Cantonal rules and exemptions can change; update records accordingly.

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