Grisons Inheritance Tax Planning
Last updated: 13 Nov 2025
Grisons (Graubünden) Inheritance & Gift Tax — Planning Guide
Tactics to reduce or eliminate Grisons (GR) inheritance and gift tax, coordinate per-beneficiary assessments, and avoid cross-canton double taxation — while staying aligned with Swiss civil law, matrimonial property, and probate practice.
Core Tax Levers (Grisons)
Transfers to Ehegatten/eingetragene Partner und lineal ascendants/descendants are generally exempt in GR. Align ownership and will/beneficiary designations accordingly.
ExemptionIdentify which portions are destined for steuerpflichtig heirs (e.g., siblings, unrelated persons) and model the relationship-based rates. Consider re-routing assets through exempt lines where consistent with family intent.
ZuweisungLegacies to qualifying Swiss public-benefit charities are typically exempt; combine with taxable bequests to reduce the overall base for non-exempt heirs.
WohltätigkeitConsider measured lifetime gifts where heirs are taxable, mindful of civil-law limits and documentation requirements. Ensure gifts are properly evidenced and valued.
GiftingLink mortgages and liens to GR immovables to reduce the taxable base for the recipient; keep lender statements and land-registry references.
DebtPrepare for assessment due dates and interest rules. Life-insurance liquidity or staged distributions can de-risk timing.
LiquiditätUseful Civil-Law Structures
- Matrimonial property agreements. Adjust the regime to allocate assets to the exempt spouse/registered partner consistent with family goals and Swiss marital property law.
- Usufruct & remainder. Lifetime Nießbrauch to an exempt spouse/partner with remainder to children or other heirs; observe valuation of limited rights.
- Inheritance agreements (pacte successoral). Use to stabilize allocations into exempt channels, subject to formalities.
- Beneficiary designations. Coordinate life insurance and pillar assets with the plan (and protective rules) to manage tax and liquidity.
- Foundations & charitable vehicles. For philanthropic families, channel part of the estate to recognized organizations to secure exemptions.
Situs & Nonresident Coordination
- Real estate “sits”. GR taxes GR-situs immovables even if the decedent was domiciled elsewhere; movables usually follow domicile (outside GR).
- Cross-canton estates. Expect parallel assessments: domicile canton for movables; GR for GR immovables. Prepare to claim administrative relief/credits where available.
- International estates. Coordinate with foreign inheritance/estate taxes. Keep proof of foreign tax paid to support credits and avoid double taxation.
Valuation, Debt & Documentation
| Area | Planning pointers |
|---|---|
| Valuation date | Verwenden Sie Sterbedatum values (or gift date). Obtain market appraisals for immovables acceptable to the canton/commune. |
| Zuteilung von Schulden | Attribute mortgages/liens to specific assets to reduce their taxable base for the respective beneficiaries. |
| Dokumentation | Heirship certificates, will/agreements, inventories, prior gifts, valuations, and beneficiary IDs/residency — all organized per beneficiary. |
| Charity proofs | Maintain statutes/recognition letters to support exemption on charitable legacies. |
Mini Playbook: Common Profiles
- Prioritize transfers to spouse/registered partner (exempt) and to children (exempt).
- Consider usufruct for the spouse over the home; ensure mortgage allocation is clear.
- Model the sibling rate; consider a partial charitable legacy to reduce the sibling’s base.
- Evaluate lifetime gifts, ensuring evidence and valuation are robust.
- Consider registering the partnership to access exemption, or combine usufruct to partner with remainder to exempt heirs.
- Review tenancy and beneficiary designations for liquidity and tax.
- GR will tax the apartment; domicile jurisdiction taxes movables. Plan beneficiaries accordingly and keep appraisals and debt proofs.
- If leaving to taxable heirs, compare inter vivos gifting with testamentary transfer.
Checklisten
- Confirm marital/partnership status and consider agreements.
- Map beneficiaries by relationship (exempt vs taxable).
- Inventory GR-situs assets (esp. immovables) and related debts.
- Decide on charitable legacies; collect recognition documents.
- Evaluate measured lifetime gifts; plan evidence and valuations.
- Prepare liquidity strategy for heirs who may be taxable.
- Obtain heirship/probate documents; verify competence (canton/commune).
- Gather date-of-death valuations; allocate debts to assets.
- Compute per-beneficiary tax; apply exemption/charity rules.
- Confirm any commune instructions; calendar deadlines.
- Coordinate with domicile canton/foreign authorities for relief.
- Maintain proof of payment/assessments for credits and records.
FAQs
How do I eliminate tax for my spouse/registered partner and children?
Transfers to spouses/registered partners and lineal relatives are generally exempt in Grisons; align ownership and beneficiary designations accordingly.
Do lifetime gifts always reduce GR tax?
Not automatically. Consider civil-law limits, valuation timing, documentary evidence, and the potential effect on other levies or allowances.
How do nonresident rules affect planning?
GR taxes GR-situs immovables regardless of domicile; structure ownership/beneficiaries and prepare for cross-jurisdiction relief claims.
Can a charitable legacy help if I leave assets to taxable heirs?
Yes. Exempt charitable legacies lower the taxable base, indirectly reducing the amount attributable to non-exempt heirs.