Switzerland-Ireland Cross Border Inheritance Tax Switzerland-Ireland Cross Border Inheritance Tax

Switzerland-Ireland Cross Border Inheritance Tax Guide

Switzerland × Ireland: Cross-Border Inheritance & Gift Tax — No IHT Treaty, Cantonal (CH) & CAT (IE)

Last updated: 30 Sep 2025

Switzerland × Ireland: Inheritance & Gift Tax — No IHT Treaty

Switzerland and Ireland have pas de convention fiscale bilatérale sur les successions/donations. L'atténuation de la double imposition repose sur Ireland’s CAT (unilateral/double-tax credits) and Switzerland’s cantonal regimes (no Swiss federal IHT). The CH–IE l'impôt sur le revenu treaty exists but does pas govern inheritance/gift taxes.

Irish Revenue: Credit for Double Taxation Irish Revenue: Unilateral Relief CAT thresholds & rate Switzerland: Inheritance tax basics (official) Impôt suisse sur les successions par canton

Ireland maintains CAT reliefs even without a treaty; in Switzerland, taxation (and exemptions) are cantonal—spouses are generally exempt, many cantons broadly exempt children.

Contenu

En bref

Key facts

  • No CH–IE IHT treaty. Relief via Irish CAT credit/unilateral relief and Swiss cantonal mechanics.
  • Swiss IHT is cantonal (no federal tax); spouses usually exempt, many cantons exempt children.

Pourquoi c'est important

  • Correct situs classification and documentation drive credits and reduce double taxation.
  • CAT is beneficiary-based with lifetime aggregation since 5 Dec 1991.

Ireland: CAT basics

ObjetRule (current)Notes
Taux33% on taxable benefitAfter applying lifetime threshold (Group A/B/C)
ThresholdsSince 2 Oct 2024: Group A €400k, Group B €40k, Group C €20kAggregate prior gifts/inheritances since 5 Dec 1991
ReturnsForm IT38Deadlines & Pay-and-File dates per Revenue

Switzerland: cantonal regimes

  • No federal inheritance/gift tax; levied by cantons/communes.
  • Spouses are generally exempté; many cantons broadly exempt enfants.
  • Rates, bases, and procedures vary widely—see our canton-by-canton overview.

Conducteurs d'engins (niveau élevé)

ActifSitus (typique)Commentaires
Biens immobiliersOù se trouvePrimary taxing right usually at situs
Biens meubles corporelsEmplacement physique au décès/transfertDocument location at key date
Créances bancaires / dépôtsLocalisation du débiteur (banque)Statements + bank domicile evidence
Actions / stockLieu d'incorporationSwiss AG/GmbH → CH; Irish LTD/PLC → IE

Double-tax relief in practice (no treaty)

  • Ireland (CAT):
    • Credit for Double Taxation where the same property is taxed abroad and in Ireland (documentation & caps apply).
    • Unilateral Relief can apply even without a treaty, subject to Revenue rules and evidence.
  • Suisse : Relief (if applicable) is determined at the cantonal level; many cases end up with no Swiss tax on spouse/children, so the burden often sits on the Irish CAT side for foreign-situs assets.

La documentation est importante : valuations at death, situs evidence, foreign assessments and proofs of payment drive any credit capacity.

Worked example (numbers)

Scénario
  • Le défunt : Swiss resident in Canton Zurich.
  • Héritier : Adult child resident in Ireland (Group A).
  • Actifs :
    • Swiss brokerage account (Zurich bank): CHF 900,000 (assume ≈ €900,000)
    • Irish bank deposit: €150,000
  • Hypothèses (à titre indicatif uniquement) : Zurich exempts children from inheritance tax; ignore debts/other reliefs.
Step A — Switzerland (Zurich canton)
Child heir typically exempté → no Swiss inheritance tax due (confirm canton rules).

Step B — Ireland (CAT)
CAT applies to benefits taken by an Irish-resident beneficiary.
Aggregate benefits since 5 Dec 1991. Apply Group A threshold (€400,000). CAT @ 33% on excess.
Both the Irish deposit (IE-situs) and the Swiss portfolio (foreign-situs) enter the CAT computation for an Irish-resident beneficiary.

Step C — Credit/Unilateral relief
Since Zurich levies no tax on children, there is no Swiss tax paid → typically no CAT credit available on that slice.
CAT will chiefly remain on the Irish side (subject to thresholds/aggregation).

Illustration only (rounded; ignores spouse/charity/business reliefs, debts, FX, valuations). Actual outcomes depend on precise canton rules, values and filings (IE IT38).

Liste de contrôle pour la planification (pas de conseils juridiques/fiscaux)

  • Identify canton (Swiss exemptions vary) and IE beneficiary status early.
  • Map assets by situs (CH vs. IE) and type; model CAT thresholds & aggregation.
  • Test credits under Irish rules; in many CH child-heir cases, there’s no Swiss tax to credit.
  • Paper the file: valuations, situs evidence, official assessments and proof of payment (if any).
  • Sequence lifetime gifts vs. bequests; consider IE’s aggregation since 5 Dec 1991.
Avis de non-responsabilité : General information, not advice. Outcomes depend on facts and current law across Irish CAT rules and Swiss cantons.

FAQ

Is there a Switzerland–Ireland inheritance/gift tax treaty?

No. Relief is via Irish CAT credit/unilateral rules and Swiss cantonal mechanics; the CH–IE income tax treaty does not govern inheritance/gift tax.

Do Swiss cantons always tax inheritances?

No. Spouses are generally exempt and many cantons broadly exempt children. Always check the relevant canton.

What are the current Irish CAT thresholds and rate?

Taux : 33%. Thresholds since 2 Oct 2024: Group A €400,000; Group B €40,000; Group C €20,000. Confirm on Irish Revenue before filing.

Parlez-nous

We model IE × CH exposures, align canton rules, and prepare documentation for credits/relief.

Réservez une évaluation de 30 minutes Impôt suisse sur les successions par canton