Guida all'imposta di successione di Lucerna

Q: How are nonresident cases handled?

Lucerne taxes Lucerne-situs immovables; movables typically follow the decedent’s last domicile. Relief mechanisms help avoid double taxation.

Lucerne (Luzern) Inheritance & Gift Tax Guide (2025) — Exemptions, Rates, Situs, Forms & Deadlines

Ultimo aggiornamento: 14 Nov 2025

Lucerne (Luzern) Inheritance & Probate — Complete Guide

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

Get help: Lucerne (Luzern) Inheritance & Gift Tax Service (fixed-fee)

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Quick Primer (official/intro): Canton Lucerne — inheritance & gift tax overview pages and forms (DE). Use the official tax portal for scope, exemptions, procedures, and deadlines for your Gemeinde.

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

Lucerne Inheritance & Probate Basics

Who is taxed

Inheritance/gift tax is levied on each heir/legatee’s benefit. Spouses/registered partners and lineal descendants are typically exempt; confirm civil status on the transfer date.

What’s taxed

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

Lucerne Inheritance & Gift Tax — At a Glance

Esenzioni

Spouse/registered partner and lineal descendants are generally exempt; verify definitions and proof requirements (civil status).

Tariffe

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

Regole del Situs

Immovable property is taxed where located (Lucerne real estate is LU-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 di Lucerna.

Official Pages, Forms & Where to File

Lucerne (Steuerverwaltung) — inheritance/gift tax pages (forms, addresses, guidance) in German.
Swiss federal overview (context) — ch.ch: Inheritance tax basics.

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

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

Nonresidents with Lucerne real estate owe LU 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 Lucerne tax authority; use the reference numbers indicated on the notice/assessment.

Planning Ideas to Reduce Lucerne Inheritance/Gift Tax

Use exemptions. Direct transfers to spouse/registered partner and lineal descendants typically avoid LU 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 LU immovables; obtain date-of-death (or gift-date) appraisals acceptable to the authority.
Nonresident coordination. Expect parallel taxation: LU for LU immovables; domicile jurisdiction for movables. Prepare evidence for relief/credits.

For step-by-step implementation, see the dedicated Lucerne 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 a Lucerna page (situs questions, exempt vs. taxable heir classes, documentation pitfalls).

Domande frequenti

Does Lucerne 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 Lucerne practice.

How are nonresident cases handled?

Lucerne taxes LU-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 Lucerne Inheritance & Gift Tax Service packages for planning and filing.

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

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

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Pagine correlate: Swiss Guide (root) - By Canton - Pianificazione - Casi - Calcolatrice - Pacchetti di servizi