Guida all'imposta di successione di Appenzello Interno
Ultimo aggiornamento: 12 Nov 2025
Appenzell Innerrhoden Inheritance Tax & Probate — Complete Guide
What executors and families need to know about Appenzell Innerrhoden inheritance tax (Erbschaftssteuer) and probate: who is taxed, what’s taxed, nonresident situs rules, filing mechanics, deadlines, planning considerations, and case-law themes. Swiss service delivered by Sesch TaxRep GmbH, Buchs SG.
Succession & probate basics
Swiss succession rules (ZGB) govern intestacy, forced shares, and executor/administrator authority. Local authorities coordinate inventories and notices. Keep heirs’ certificates and court appointments on file.
Clear inventory as of date of death, valuation reports (esp. for property), relationship proofs (marriage/registered partnership, lineal descent), and evidence for debts/expenses claimed.
Inheritance tax — at a glance
Need a fast estimate? Try the Calcolatore dell'imposta di successione Appenzello Interno.
Official pages, forms & filing
- Tax administration: Appenzell Innerrhoden pages for Erbschafts- und Schenkungssteuer (overview, forms, contacts).
- Core filings: Estate inventory/valuation, inheritance declarations (beneficiary-based), evidence for exemptions (spouse/registered partner, direct descendants), debt/administration schedules.
- Keep copies: File using the latest versions and retain all submissions, notices, and payment confirmations.
Situs & nonresident exposure
| Tipo di attività | Typical AI treatment | Evidence to include |
|---|---|---|
| Real property in Appenzell Innerrhoden | In ambito | Grundbuch extract; independent appraisal (date of death) |
| Tangibles normally kept in AI | In ambito | Storage address, photos, insurance schedules |
| Movables used across cantons | Allocated | Use/storage logs; delivery notes |
| Pure intangibles of nonresidents | Generalmente al di fuori dell'ambito di applicazione | Statements showing location and ownership; business nexus if any |
| Business assets with AI nexus | AI slice only | People/assets/contracts matrix by canton |
Filing mechanics & timelines
- Chi archivia? Executor/administrator (or beneficiaries as required) respond to notices and submit forms with enclosures.
- Quando? Observe the deadlines on the notice; request extensions prima due dates if valuations are pending.
- Dove? As directed by the cantonal/communal notice. Payment details are printed on the assessment.
- Appeals: Objections (Einsprache) must be filed within the stated period; attach valuation and legal support.
Idee di pianificazione
- Exemption routing: Prioritise spouse/registered partner and (where applicable) direct descendants.
- Charitable legacies: Qualifying gifts can compress progression and reduce taxable bases.
- Focus non residenti: Maintain a robust situs evidence pack to limit taxation to AI assets.
- Immobili: Keep up-to-date appraisals; align deductible debts to the situs property.
- Liquidity: Plan cash or insurance for short assessment payment windows.
For step-by-step implementation, see the dedicated Pianificazione page or book a fixed-fee consult.
Case law & examples
Key themes include classification of partners vs. registered partners, allocation of cross-canton movables, valuation timing, and nonresident situs. Browse concise summaries on the Casi pagina.
Domande frequenti
Do nonresidents pay on AI bank accounts?
Typically no—pure intangibles of nonresidents are usually out of scope unless tied to Appenzell Innerrhoden via business situs.
Who is usually exempt?
Spouse/registered partner and (in many cases) direct descendants; other heir classes may be taxable depending on amounts and communal rules.
How fast is payment due?
Shortly after assessment (often ~30 days). Interest on arrears applies after the due date.
Avete bisogno di aiuto per l'archiviazione o la pianificazione?
We assist with inventories, valuations, situs analysis, and submissions. Delivered by Sesch TaxRep GmbH, Buchs SG.
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