Cas de l'impôt sur les successions à Genève
Dernière mise à jour : 26 Oct 2025 -
Geneva Inheritance Tax — Case Notes & Practitioner Commentary
Geneva’s inheritance tax regime is grounded in cantonal law and administered by the Administration fiscale cantonale (AFC), Le Code civil suisse (ZGB) succession rules providing the private-law backdrop. Reported court decisions dedicated solely to Geneva inheritance tax are limited; in practice, advisors begin with the cantonal statute, ordinances, administrative practice, and ZGB heirship/valuation concepts. Below are “authorities-first” case-style notes on recurring filing and audit issues.
Cadre et conformité (loi cantonale et ZGB)
De quoi s'agit-il ?
Defines Geneva’s competence to tax upon death, heir classes and exemptions, rate application, and administrative mechanics for residents and nonresidents with Geneva nexus.
Exploitation / Règle
Geneva computes inheritance tax on transfers within its taxing power, applying cantonal exemption/rate structures by heir class and relying on ZGB to identify heirs, shares, and valuation anchors.
Commentaire
Start with statutory text and AFC instructions. Use ZGB for heirship and entitlement; then apply Geneva-specific exemptions/rates and documentation requirements on the return.
Nonresident Situs & Scope (Geneva Nexus)
De quoi s'agit-il ?
Les non-résidents sont imposés sur Genève-situs assets: real property located in the canton and tangible property physically present in Geneva. Most nonresident intangibles are outside scope absent a Geneva business situs.
Exploitation / Règle
Tax applies to the Geneva portion only. Returns mirror the overall estate schedules and then limit the computation to Geneva assets, with deductions allocated to those assets where appropriate.
Commentaire
Evidence of location, possession, and title is critical. For art, vehicles, or boats of high value, document where the asset was physically kept on the valuation date; coordinate with the Guide du non-résident.
Héritiers exonérés et structure tarifaire (Pratique)
De quoi s'agit-il ?
Spouse/registered partner and often direct descendants benefit from exemption or relief; more remote relatives and unrelated beneficiaries may be taxable at graduated cantonal/municipal rates.
Exploitation / Règle
Apply heir-class rules first to determine whether a filing is purely documentary (exempt) or whether tax is due. Rates depend on relationship and taxable share per beneficiary.
Commentaire
Even where exemptions apply, AFC often expects disclosure/valuation to evidence the claim. Keep relationship proofs (family register extracts) and attach as requested.
Déductions, administration et calendrier
De quoi s'agit-il ?
La déductibilité des dettes, des frais funéraires et des frais administratifs dépend de la force exécutoire et de la documentation à la date d'évaluation (ou raisonnablement liée à celle-ci).
Exploitation / Règle
Allowable deductions are those legally owed and sufficiently evidenced; AFC expects invoices, orders, and proof of payment or enforceability.
Commentaire
Calendar creditor windows early. Late or disputed claims may be limited absent court approval or clear enforceability; consider whether subsequent information warrants an amended assessment.
Évaluation et calendrier (accent mis sur la date du décès)
De quoi s'agit-il ?
Fair market value at the relevant valuation date drives the computation. Real estate and significant tangibles require robust local appraisals; financial assets rely on statements as of the date of death.
Exploitation / Règle
AFC relies on objective market evidence. Adjustments post-death must reflect conditions existing at death or be otherwise recognized by cantonal practice.
Commentaire
Use Geneva-qualified appraisers and reconcile methods with any foreign/federal estate valuations to avoid mismatches that trigger queries.
Références
- Administration fiscale cantonale Genève (AFC): ge.ch (search: succession, impôt sur les successions).
- Geneva cantonal legislation portal: ge.ch (inheritance/gift provisions; ordinances and circulars).
- Swiss Civil Code (ZGB) — Succession: fedlex.admin.ch (heirship, shares, legacies).
- Swiss Federal Supreme Court (BGer) database — tax/civil decisions: bger.ch (search terms: Genève, impôt sur les successions, évaluation, domicile, rattachement).