Cas de l'impôt sur les successions à Berne
Dernière mise à jour : 26 Oct 2025 -
Bern Inheritance Tax — Case Notes & Practitioner Commentary
The Canton of Bern (Kanton Bern) levies a cantonal inheritance tax administered by the tax authority. Swiss Civil Code (ZGB) rules determine heirs and shares; the canton applies tax consequences by heir class. Published appellate decisions focused solely on Bern’s inheritance tax are limited; in practice, advisors rely on statute, administrative practice, and ZGB scaffolding. Below are “authorities-first” notes on frequently contested topics.
Cadre et conformité (loi cantonale et ZGB)
De quoi s'agit-il ?
Defines Bern’s competence to tax transfers at death, exemptions/reliefs by heir class, and mechanics for resident estates and nonresidents with Bern nexus.
Exploitation / Règle
Bern assesses inheritance tax par bénéficiaire based on heir class and the share received. ZGB governs heirship; the cantonal return translates those facts into tax outcomes.
Commentaire
Work from ZGB (heirs/shares) to Bern-specific exemptions and rates. Keep the canton’s documentary list close (relationship proofs, valuations, liabilities).
Nonresident Situs & Scope (Bern Nexus)
De quoi s'agit-il ?
Les non-résidents sont imposés sur Bern-situs assets: real property in the canton and tangible property located in Bern. Most nonresident intangibles are outside scope absent a Bern business situs.
Exploitation / Règle
Tax is limited to the Bern portion; allocate debts/expenses to Bern assets when computing the base for nonresidents.
Commentaire
Land-registry extracts, registrations, storage/mooring evidence, and possession/control records are decisive. Align with the Guide du non-résident pour le processus d'allocation.
Héritiers exonérés et structure tarifaire (Pratique)
De quoi s'agit-il ?
Spouse/registered partner and often direct descendants benefit from exemption/relief; more remote relatives and unrelated beneficiaries may be taxable at graduated rates.
Exploitation / Règle
Heir class controls exposure; even if exempt, a filing frequently documents the relationship and values to support exemption.
Commentaire
Maintain civil-status documents (family register, partnership proof). For mixed classes, precision in allocating assets/liabilities avoids over- or under-taxation.
Déductions, administration et calendrier
De quoi s'agit-il ?
Deductibility of debts, funeral costs, and administration expenses hinges on enforceability, nexus to Bern assets, and documentation at the valuation date.
Exploitation / Règle
Allowable deductions require invoices/agreements and proof of payment or enforceability; for nonresidents, allocate deductions proportionally to Bern-situs assets.
Commentaire
Calendar creditor windows and expected court/authority approvals. If claims change post-assessment, consider amendment procedures with the administration.
Valuation & Date-of-Death Focus
De quoi s'agit-il ?
Fair market value at the valuation date drives the base. Real estate and significant tangibles require robust local appraisals; financial assets rely on statements at death.
Exploitation / Règle
The administration expects objective market evidence. Post-death price movements matter only to the extent they reflect conditions existing at death or recognized practice.
Commentaire
Use Bern-area appraisers and reconcile foreign/federal values with the Bern filing to preempt mismatch questions.
Références
- Canton Bern — Tax Administration (Steuern): be.ch/steuern
- Bern cantonal legislation — inheritance/gift tax provisions and implementing regulations.
- Swiss Civil Code (ZGB) — succession (heirs, shares, legacies, usufructs): fedlex.admin.ch
- Swiss Federal Supreme Court / cantonal courts — jurisprudence on succession/valuation relevant to Bern practice: bger.ch