Fribourg Inheritance Tax Guide
Ultimo aggiornamento: 12 Nov 2025
Fribourg Inheritance & Probate — Complete Guide
What executors and families need to know about Fribourg inheritance & gift tax: who is taxed, exemptions and deductions, commune surcharge, what’s taxed, situs rules for nonresidents, forms, deadlines, and planning considerations.
Fribourg Inheritance & Probate Basics
Who is taxed
Tax is levied on each heir/legatee’s share (not on the estate as a whole). Spouses/registered partners and direct line (ascendants and descendants) are exempt. :contentReference[oaicite:2]{index=2}
What’s taxed
All gratuitous transfers on death (succession, legacies) and lifetime gifts are within scope; competence splits between canton and communes. :contentReference[oaicite:3]{index=3}
Fribourg Inheritance & Gift Tax — At a Glance
Need a fast estimate? Try the Fribourg Inheritance Tax Calculator.
Official Pages, Forms & Where to File
- Fribourg — Inheritance & Gift Tax (Generalities) (overview, competence, exemptions). :contentReference[oaicite:11]{index=11}
- Fribourg (DE) — Erbschaftssteuer & Allgemeines (rates, 5-year rule, commune surcharge). :contentReference[oaicite:12]{index=12}
- FAQ — ISD FAQ (relationship-driven rates & exemptions). :contentReference[oaicite:13]{index=13}
- Useful context — Federal/tertiary overviews on Swiss inheritance tax practice. :contentReference[oaicite:14]{index=14}
Fribourg Situs vs. Non-Situs Property (for Nonresidents)
| Tipo di attività | Fribourg treatment | Reference |
|---|---|---|
| Real property in Fribourg | Included and taxed in Fribourg | Official ISD pages (FR/DE). |
| Tangible personal property normally in FR | Included at place kept | Official ISD pages; general Swiss practice. |
| Movables (financial assets), nonresident decedent | Taxed by canton of last domicile (not FR), unless specific competence rules apply | Official ISD pages; federal overview. |
Nonresidents with Fribourg real estate owe FR inheritance tax on that immovable; other assets follow domicile. Coordinate assessments and relief to avoid double taxation. :contentReference[oaicite:15]{index=15}
Filing Mechanics & Deadlines
- Quando presentare la domanda: Confirm the canton’s notice—Switzerland commonly requires filing within 30 days to 6 months of the event; payment typically follows assessment within a short window. :contentReference[oaicite:16]{index=16}
- Chi archivia: Each taxable beneficiary (or representative) — separate computations per heir/legatee. :contentReference[oaicite:17]{index=17}
- Dove depositare e pagare: State of Fribourg (ISD) — see ISD generalities/FAQ for contact and links. :contentReference[oaicite:18]{index=18}
Planning Ideas to Reduce Fribourg Inheritance/Gift Tax
- Use exemptions. Transfers to spouse/registered partner and lineal relatives are exempt; consider testamentary shares reflecting this. :contentReference[oaicite:19]{index=19}
- Time the CHF 5,000 deduction. Remember the once-per-5-years rule per beneficiary for repeated transfers from the same donor/decedent. :contentReference[oaicite:20]{index=20}
- Commune check. Model the commune surcharge (up to 70% of the cantonal portion) when planning bequests to non-exempt heirs. :contentReference[oaicite:21]{index=21}
- Situs structuring for nonresidents. Real estate in FR remains FR-taxable; consider ownership and beneficiary design to fit goals (balanced with income/wealth tax and civil law constraints). :contentReference[oaicite:22]{index=22}
- Charities. Legacies to qualifying public-benefit Swiss charities are typically exempt; keep documentation ready (statutes/recognition).
For step-by-step implementation, see the dedicated Fribourg Planning page or book a fixed-fee planning consult.
Case Law & Examples
See concise summaries and worked examples on the Fribourg Inheritance Tax Cases page (situs, commune surcharge mechanics, partner vs. sibling outcomes).
Recent Notes
Fribourg guidance highlights: relationship-based rates; CHF 5,000 deduction granted only once within five years for repeated transfers; communes may levy a surcharge up to 70% of the cantonal tax. Verify the current commune multiplier for the year of death. :contentReference[oaicite:23]{index=23}
Domande frequenti
Does Fribourg have an inheritance tax or an estate tax?
Inheritance/gift tax is levied on each heir or legatee (not a separate estate tax like in some countries). :contentReference[oaicite:24]{index=24}
Are spouses, registered partners and children taxed?
No. Transfers to spouses/registered partners and lineal ascendants/descendants are generally exempt. :contentReference[oaicite:25]{index=25}
How big can the commune surcharge be?
Up to 70% of the cantonal inheritance tax (check the applicable commune). :contentReference[oaicite:26]{index=26}
What are typical rates for non-exempt heirs?
Indicatively, siblings around 5.25%, nieces/nephews around 8.25%, and unrelated persons up to about 22%, before any commune surcharge. :contentReference[oaicite:27]{index=27}
When is a return due?
Deadlines are set by the canton/commune; across Switzerland, filings commonly fall 30 days–6 months after the event, with payment due shortly after assessment. Confirm the specific FR notice. :contentReference[oaicite:28]{index=28}
Can you help me file or plan with a fixed fee?
Yes. See our Fribourg Inheritance & Gift Tax Service packages (planning and filing).
Avete bisogno di aiuto per l'archiviazione o la pianificazione?
We assist with Fribourg succession coordination, beneficiary computations, commune surcharge checks, and cross-canton situs issues.
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