Fribourg Inheritance Tax Planning
Dernière mise à jour : 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.
Core Tax Levers (Fribourg)
Transfers to les conjoints/partenaires enregistrés et lineal ascendants/descendants are generally exempt from FR inheritance/gift tax. Where consistent with family goals, route assets through exempt lines.
ExemptionPer beneficiary; typically granted only once within cinq ans for multiple transfers from the same donor/decedent. For planned lifetime gifts, time transfers to maximize availability.
DeductionMany communes levy up to 70% of the cantonal portion. Model outcomes across communes of competence; align bequests and asset locations accordingly.
SurchargeWhere heirs are taxable (siblings, unrelated), consider cadeaux à vie in measured tranches (watch the 5-year deduction rule; civil law/ matrimonial constraints apply).
Inter vivosLegacies to qualifying public-benefit Swiss charities are typically exempt; pair with taxable bequests to reduce the commune-surcharged base for others.
CharitéEnsure mortgages and related debts are properly attributed to FR-situs immovables to reduce the taxable base for those beneficiaries.
DebtUseful Civil-Law Structures
- Matrimonial property agreements. 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 & remainder. Grant a lifetime usufruit to an exempt spouse/partner with remainders for children or others; balance with valuation of limited rights.
- Pacts & substitution clauses. Considérer pacte successoral/inheritance agreements and substitution arrangements to steer assets into exempt channels while preserving control.
- Beneficiary designations. 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.
Situs & Nonresident Coordination
- Real estate “sits”. 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.
- Cross-canton estates. Expect parallel assessments: domicile canton for movables; FR for FR immovables. Prepare to claim administrative relief/credits as available.
- International estates. Coordinate with foreign inheritance/estate taxes. Keep evidence of foreign tax paid to support credits and avoid double taxation.
Valuation, Debt & Documentation
| Area | Planning pointers |
|---|---|
| Valuation date | Utilisation date du décès values (or gift date). Obtain market appraisals for immovables acceptable to the commune/canton. |
| Répartition de la dette | Link mortgages/liens to the specific asset to reduce its taxable base for the recipient. |
| Documentation | Heirship certificates, will/agreements, inventories, prior gifts (for 5-year deduction tracking), valuations, and beneficiary IDs/residency. |
| Charity proofs | Keep statutes/recognition letters for public-benefit status to secure exemption. |
Mini Playbook: Common Profiles
- 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.
- 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.
- Consider registered partnership to access exemption, or structure usufruct + remainder with charitable offset.
- Check commune multiplier; high-surcharge communes can meaningfully raise liability.
- 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.
Listes de contrôle
- Confirm marital/partnership status and consider agreements.
- 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.
- Obtain heirship/probate documents; verify competence (canton/commune).
- Gather date-of-death valuations; allocate debts to assets.
- Compute per-beneficiary tax; apply exemption/deduction rules.
- Check applicable commune surcharge; confirm deadlines.
- Coordinate with domicile canton/foreign authorities for relief.
- Maintain proof of payment/assessments for credits.
FAQ
How do I eliminate tax for my spouse/registered partner and children?
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.
How do nonresident rules affect planning?
FR will tax FR-situs immovables regardless of domicile; structure ownership/beneficiaries, and prepare for cross-jurisdiction relief claims.