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Grisons (Graubünden) Inheritance & Gift Tax Guide (2025) — Exemptions, Rates Overview, Situs, Forms & Deadlines

Ultimo aggiornamento: 13 Nov 2025

Grisons (Graubünden) Inheritance & Probate — Complete Guide

What executors and families need to know about Grisons (Graubünden) inheritance & gift tax: who is taxed, common exemptions and deductions, what’s taxed, situs rules for nonresidents, forms, deadlines, and planning considerations.

Get help: Grisons (Graubünden) Inheritance & Gift Tax Service (fixed-fee)

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Quick Primer (official/intro): Canton Grisons (Graubünden) — inheritance & gift tax overview pages and forms (German/Italian/Romansh). Use the official “Steuern” portal for scope, exemptions and procedures. Provide commune guidance if requested by the authority.

Why this matters. In Grisons, inheritance/gift tax is assessed per beneficiario. Typically, coniugi/partner registrati e discendenti diretti are exempt; other heir classes may be taxable with relationship-based rates and possible communal modifiers. Situs rules make Grisons real estate taxable in Grisons even when the decedent was domiciled elsewhere.

Grisons Inheritance & Probate Basics

Who is taxed

Inheritance/gift tax is levied on each heir/legatee’s benefit. Spouses/registered partners and lineal descendants (including adopted children) are commonly exempt under cantonal practice.

What’s taxed

Gratuitous transfers on death (succession, legacies) and lifetime gifts are within scope. The taxable base depends on valuations and documented deductions/reliefs.

Grisons Inheritance & Gift Tax — At a Glance

Esenzioni

Spouse/registered partner and lineal descendants (incl. adopted) are typically exempt; verify status and definitions for the relevant year.

Tariffe

Relationship-based schedules apply for non-exempt heirs (e.g., siblings, other relatives, unrelated persons). Confirm the current table applicable to the date of death/transfer.

Regole del Situs

Immovable property is taxed where located (Grisons real estate is Grisons-taxable); movables usually follow the decedent’s last domicile.

Who files

Each taxable beneficiary (or a representative) may have filing obligations; executors often coordinate submissions and valuations.

Data di scadenza

Deadlines are set by the authority’s invitation/notice; extension requests should be submitted before the original due date.

Need a quick estimate? Try the Calcolatore dell'imposta di successione dei Grigioni.

Official Pages, Forms & Where to File

Grisons (Graubünden) — cantonal tax portal: inheritance/gift tax pages (forms, addresses, guidance). Check for language options (DE/IT/RM).
Swiss federal overview (context) — ch.ch: Inheritance tax basics.

Grisons Situs vs. Non-Situs Property (for Nonresidents)

Tipo di attività	Grisons treatment	Note
Real property in Grisons	Included and taxed in Grisons	Taxation follows location of immovable property.
Tangible personal property kept in GR	Generally included	Evidence of normal location/custody is key.
Movables (cash, securities) of nonresident	Typically taxed at last domicile, not in GR	Coordinate cross-canton/cross-border relief.

Nonresidents with Grisons real estate owe GR inheritance/gift tax on that immovable; other assets usually follow domicile. Coordinate assessments and credits to avoid double taxation.

Filing Mechanics & Deadlines

Quando presentare la domanda: As stated in the authority’s invitation/notice; request extensions early if needed.
Chi archivia: Each taxable beneficiary (or representative); executors often centralize data and submissions.
Dove depositare e pagare: As instructed by the Grisons tax authority; use the reference numbers indicated on the notice/assessment.

Planning Ideas to Reduce Grisons Inheritance/Gift Tax

Use exemptions. Direct transfers to spouse/registered partner and lineal descendants typically avoid GR inheritance/gift tax (subject to cantonal definitions).
Charitable legacies. Qualifying public-benefit gifts/legacies are usually exempt; keep recognition documents.
Debt allocation & valuation. Attribute mortgages/liens to GR immovables; obtain date-of-death (or gift-date) appraisals acceptable to the authority.
Nonresident coordination. Expect parallel taxation: GR for GR immovables; domicile jurisdiction for movables. Prepare evidence for relief/credits.

For step-by-step implementation, see the dedicated Grisons Planning page or book a fixed-fee planning consult.

Case Law & Examples

Explore worked examples and any notable rulings on the Casi di imposta di successione nei Grigioni page (situs questions, exempt vs. taxable heir classes, documentation pitfalls).

Domande frequenti

Does Grisons have an inheritance tax or an estate tax?

Inheritance/gift tax is levied per beneficiary (on what each heir/legatee receives), not as a single “estate tax” on the entire estate.

Are spouses/registered partners and children taxed?

Transfers to spouses/registered partners and lineal descendants are typically exempt under Grisons practice.

How are nonresident cases handled?

Grisons taxes GR-situs immovables; movables typically follow the decedent’s last domicile. Relief/credits help prevent double taxation.

What documentation should I prepare?

Heirship/probate papers, will/agreements, inventories, appraisals for immovables, debt evidence, beneficiary IDs/residency, and prior gift records.

Can you help me file or plan with a fixed fee?

Yes. See our Grisons (Graubünden) Inheritance & Gift Tax Service packages for planning and filing.

Avete bisogno di aiuto per l'archiviazione o la pianificazione?

We assist with Grisons succession coordination, per-beneficiary computations, GR immovable valuations, and cross-canton/cross-border relief.

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