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Fribourg Inheritance & Gift Tax Planning (2025) — Exemptions, Commune Surcharge, CHF 5,000 Deduction, Situs & Structuring

Zuletzt aktualisiert: 12 Nov 2025

Fribourg Inheritance & Gift Tax — Planning Guide

Tactics to reduce or eliminate Fribourg (FR) inheritance and gift tax, coordinate commune surcharges, and avoid cross-canton double taxation — while keeping Swiss civil law, matrimonial property, and probate mechanics in view.

Get help: Fribourg Inheritance & Gift Tax Planning (fixed-fee)
Ziele der Planung. (1) Verwendung freigestellte Sender wherever possible (spouse/registered partner; lineal relatives). (2) Minimize the impact of the Gemeindezuschlag on taxable heirs. (3) Leverage the CHF 5,000 per-beneficiary deduction smartly. (4) For nonresidents, confine FR taxation to FR-situs assets and secure relief against double tax. FR practice

Core Tax Levers (Fribourg)

1) Steuerbefreite Überweisungen

Überweisungen an Ehegatten/eingetragene Partner und Verwandte in aufsteigender Linie/Abkömmlinge are generally exempt from FR inheritance/gift tax. Where consistent with family goals, route assets through exempt lines.

Freistellung
2) CHF 5,000 deduction

Per beneficiary; typically granted only once within fünf Jahre for multiple transfers from the same donor/decedent. For planned lifetime gifts, time transfers to maximize availability.

Abzug
3) Commune surcharge management

Many communes levy up to 70% of the cantonal portion. Model outcomes across communes of competence; align bequests and asset locations accordingly.

Surcharge
4) Gifting cadence

Where heirs are taxable (siblings, unrelated), consider lebenslange Geschenke in measured tranches (watch the 5-year deduction rule; civil law/ matrimonial constraints apply).

Inter vivos
5) Charitable legacies

Legacies to qualifying public-benefit Swiss charities are typically exempt; pair with taxable bequests to reduce the commune-surcharged base for others.

Wohltätigkeit
6) Debt allocation

Ensure mortgages and related debts are properly attributed to FR-situs immovables to reduce the taxable base for those beneficiaries.

Verschuldung

Nützliche zivilrechtliche Strukturen

  • Eheliche Güterstandsvereinbarungen. Adjust the marital property regime (e.g., participation in acquisitions vs. separation) to place assets with the exempt spouse/partner consistent with family intent.
  • Usufruct & Rest. Grant a lifetime Nießbrauch to an exempt spouse/partner with remainders for children or others; balance with valuation of limited rights.
  • Pacts & substitution clauses. Betrachten Sie pacte successoral/inheritance agreements and substitution arrangements to steer assets into exempt channels while preserving control.
  • Benennung des Begünstigten. Life insurance and pillar assets: align ownership and beneficiaries to manage liquidity and taxation (subject to protective rules).
  • Foundations/charitable structures. For philanthropic families, use recognized entities to shelter portions of the estate while fulfilling legacy aims.

Koordinierung zwischen Gebietsansässigen und Gebietsfremden

  • Die Immobilie “sitzt”. FR taxes FR-situs real estate even if the decedent was domiciled elsewhere; movables usually follow domicile (outside FR). Plan ownership and beneficiaries for immovables with this in mind.
  • Kantonsübergreifende Ländereien. Expect parallel assessments: domicile canton for movables; FR for FR immovables. Prepare to claim administrative relief/credits as available.
  • Internationale Nachlässe. Coordinate with foreign inheritance/estate taxes. Keep evidence of foreign tax paid to support credits and avoid double taxation.

Bewertung, Verschuldung und Dokumentation

BereichHinweise zur Planung
Datum der Bewertung Verwenden Sie Sterbedatum values (or gift date). Obtain market appraisals for immovables acceptable to the commune/canton.
Zuteilung von Schulden Link mortgages/liens to the specific asset to reduce its taxable base for the recipient.
Dokumentation Heirship certificates, will/agreements, inventories, prior gifts (for 5-year deduction tracking), valuations, and beneficiary IDs/residency.
Wohltätigkeitsnachweise Keep statutes/recognition letters for public-benefit status to secure exemption.

Mini-Spielbuch: Gemeinsame Profile

Couple with children (FR resident)
  • Prioritize passing key assets to spouse/registered partner (exempt), with remainders to children (also exempt).
  • Use usufruct for the spouse over the home; ensure mortgage allocation is clear.
Alleinstehender Eigentümer, der sein Vermögen an ein Geschwisterkind vererbt
  • Model the sibling rate and commune surcharge; consider partial charitable legacy to reduce the taxable base.
  • Spread lifetime gifts mindful of the 5-year CHF 5,000 deduction rule.
Unverheirateter Partner (nicht eingetragen)
  • Consider registered partnership to access exemption, or structure usufruct + remainder with charitable offset.
  • Check commune multiplier; high-surcharge communes can meaningfully raise liability.
Nonresident with a Fribourg apartment
  • FR will tax the apartment; domicile jurisdiction taxes movables. Plan beneficiaries accordingly; keep appraisals and debt proofs.
  • If leaving to taxable heirs, evaluate gifting vs. testamentary transfer and the timing of deductions.

Checklisten

Planung vor dem Tod
  • Bestätigen Sie den Ehe-/Partnerschaftsstatus und berücksichtigen Sie Vereinbarungen.
  • Map beneficiaries by relationship (exempt vs. taxable).
  • Inventory FR-situs assets (esp. immovables) and related debts.
  • Decide on charitable legacies and document eligibility.
  • Evaluate lifetime gifts cadence vs. 5-year deduction rule.
  • Prepare appraisal strategy and document retention.
Hinrichtung nach dem Tode
  • Einholen von Erbschafts-/Nachlasszeugnissen; Überprüfung der Zuständigkeit (Kanton/Gemeinde).
  • Erfassen von Bewertungen zum Zeitpunkt des Todes; Zuordnung von Schulden zu Vermögenswerten.
  • Compute per-beneficiary tax; apply exemption/deduction rules.
  • Check applicable commune surcharge; confirm deadlines.
  • Koordinieren Sie sich mit dem Wohnsitzkanton/den ausländischen Behörden für die Entlastung.
  • Maintain proof of payment/assessments for credits.

FAQs

Wie kann ich die Steuer für meinen Ehepartner/eingetragenen Lebenspartner und meine Kinder vermeiden?

Transfers to spouses/registered partners and lineal relatives are generally exempt; align ownership and beneficiaries accordingly.

What is the role of the commune surcharge?

Many communes add up to 70% of the cantonal portion for taxable heirs. Always model the specific commune’s multiplier.

Can I combine charity with gifts to taxable heirs?

Yes. Charitable legacies (typically exempt) can lower the taxable base allocated to non-exempt heirs.

Does lifetime gifting always reduce tax?

Not automatically. Consider civil-law limits, valuation timing, commune surcharge, and the 5-year CHF 5,000 deduction rule.

Wie wirken sich die Vorschriften für Nichtansässige auf die Planung aus?

FR will tax FR-situs immovables regardless of domicile; structure ownership/beneficiaries, and prepare for cross-jurisdiction relief claims.

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