Germany Switzerland Cross Border Inheritance Tax Guide:

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Germany–Switzerland Cross-Border Inheritance Tax Hub

Last updated: 15 Nov 2025

Germany–Switzerland Cross-Border Inheritance Tax Hub

Central hub for Germany–Switzerland inheritance and estate tax matters: treaty allocation, § 21 ErbStG credits, cantonal inheritance taxes, valuation, filing coordination, planning, and practical workflows for real estate, business interests, and cross-border estates.

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How we work: The hub coordinates treaty allocation (Germany–Switzerland inheritance tax treaty), § 21 ErbStG credit claims, cantonal inheritance taxes, timelines, and documentation. National and cantonal filings are delivered by our dedicated teams: 🇩🇪 German Inheritance Tax Service · 🇨🇭 Swiss Inheritance Tax Service.

Topics in this hub

Planning

Allowances, 10-year rule, asset location, lifetime gifts, liquidity, canton choice, and what-if scenarios.

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Coordination & §21 Credits

Filing workflow, valuations (BewG vs. Swiss practice), documentation, proof of cantonal tax, timelines.

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Treaty (Germany–Switzerland)

Inheritance tax treaty scope, taxing rights, domicile rules, situs overrides, and interaction with § 21 ErbStG.

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Real Estate & Business Assets

German and Swiss property & company shares: valuation, reliefs, situs, debt allocation, and examples.

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Trusts & Foundations

Foundations, Treuhand structures and foreign trusts under German and Swiss tax law in cross-border estates.

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Executor & Administration

International probate, German and Swiss certificates, asset transfers, bank compliance, treaty and § 21 evidence.

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Checklists & Documents

Bilingual checklists for Germany–Switzerland filings, valuations, assessments, and payment proofs.

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Canton Taxes (Switzerland)

Overview of cantonal inheritance and gift taxes (26 cantons), exemptions for close heirs, and key risk areas.

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Examples & Calculations

Worked examples with treaty allocation and § 21, multiple heirs, mixed German–Swiss asset bases, and what-ifs.

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FAQ

Quick answers on residency vs. domicile, situs, treaty scope, § 21, cantonal rules, timelines, and documentation.

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Helpful resources

Next steps: Use the topic pages above to deep-dive, then start coordination with our 🇩🇪 German Inheritance Tax Service or 🇨🇭 Swiss Inheritance Tax Service.