Basel Landschaft Inheritance Tax Forms & Deadlines
Zuletzt aktualisiert: 12 Nov 2025
Basel-Landschaft Inheritance Tax — Forms & Deadlines
What executors and beneficiaries should file for the Basel-Landschaft (Erbschaftssteuer), when filings are due, and how to prepare documents, request extensions, and avoid interest/penalties. Swiss service delivered by Sesch TaxRep GmbH, Buchs SG.
Official pages & forms
- Canton Basel-Landschaft tax administration: Look for pages titled Erbschafts- und Schenkungssteuer (overview, guidance, contacts) and for online forms or downloadable PDFs.
- Typical forms / enclosures:
- Estate inventory / valuation statement (Nachlassinventar / Bewertung)
- Inheritance tax declaration (beneficiary-based)
- Disclosure of debts & administration costs
- Relationship proof (marriage/registered partnership, lineal descent)
- Charitable bequest documentation (if applicable)
- Communal add-ons: Certain Gemeinden may request extra confirmations; follow the instructions shown on the notice.
Tip: Always use the most recent version of each form and keep copies of everything submitted.
Timeline & deadlines
What to file (documents & checklist)
Core set
- Death certificate (copy)
- Will, certificate of heirs (Erbbescheinigung) or court appointment
- Estate inventory with values as of date of death
- Bank/portfolio statements, real estate appraisals, land-registry extracts
- List of beneficiaries with relationship proofs
Reductions & exemptions
- Invoices for debts and administration costs
- Spousal/registered partner relief evidence
- Proof of direct descendant status (where exempt)
- Charitable bequest confirmations
- Evidence for non-BL assets to support apportionment
Wo anmelden und bezahlen
Datei mit der Basel-Landschaft tax administration indicated on your notice. Many submissions can be sent by post or—if provided—via online portals. Payment instructions (bank details or payment slip) are printed on the assessment. If a commune coordinates part of the process, follow the commune’s instructions for local submissions.
Include the assessment or reference number on all correspondence and payments.
Extensions, corrections & missing information
- Erweiterung zur Datei: If more time is needed to gather valuations or documents, request an extension vor the deadline stated on the notice.
- Amended figures: If appraisals change materially, send updated schedules and request a re-check prior to or during assessment review.
- Nonresident cases: Clarify the situs scope and apportionment early; attach evidence for non-BL assets to prevent overreach.
Interest, penalties & practical tips
- Interest on arrears: Charged after the payment due date on the assessment.
- Late/incorrect filings: May lead to reminders, estimated assessments, or penalties as provided by cantonal rules.
- Liquidität: Plan cash to meet the assessment window; consider interim distributions only after tax is reserved.
- Translations: Provide certified translations if documents are not in DE/FR/IT as required.
- Cross-canton estates: Coordinate valuations and evidence for each canton to avoid duplication.
- Keep records: Retain copies of all filings, notices, appraisals, and payment confirmations.
FAQs
Is there a single “estate return” for Basel-Landschaft?
BL generally assesses the Erbschaftssteuer on beneficiaries; filings include inventories and declarations supporting each recipient’s share and exemptions.
How fast are payments due?
The assessment sets the due date—often around 30 days. Interest on arrears applies after that date.
Kann ich mehr Zeit für die Einreichung bekommen?
Usually yes, if requested before the deadline and backed by a reason (e.g., pending appraisals).
What about nonresidents?
Gebietsfremde werden in der Regel besteuert mit BL-situs assets only. Provide evidence for non-BL assets to support the apportionment limit.