Zurich Inheritance Tax Guide Guida all'imposta di successione di Zurigo

Guida all'imposta di successione di Zurigo

Zurich Inheritance Tax — Overview

Ultimo aggiornamento: 26 ott 2025 - Autore: Alexander Foelsche CPA (US), WP (DE), RE (CH)

Zurich Inheritance Tax — Overview

Zurich levies a cantonal imposta di successione amministrato dal Kantonales Steueramt Zürich (and, as applicable, municipal tax offices). Returns are generally expected within 6 mesi dopo la morte; estensioni a file are available on request but do non prolungare il tempo per retribuzione once assessed. Nonresident estates are taxed only on Zurigo-sito property (e.g., Zurich real/tangible assets). StG ZH • ZGB succession rules

Punti chiave. Exemptions by heir class are central: spouse/registered partner and typically direct descendants are exempt; other heir classes may be taxable at cantonal/municipal rates. For nonresidents, only Zurigo-sito assets are within scope. Assessments specify a scadenza di pagamento (commonly ~30 days); interest on arrears applies after that date.

Fatti salienti

Chi deve depositare

  • Residenti: File a Gestione della classe di appartenenza when tax may be due or to document exemptions/valuations.
  • Non residenti: File if the estate includes Zurigo-sito real or tangible property producing Zurich tax.
  • Firmatario: Personal representative or heirs collectively; local representative may assist.

Scadenze

  • Ritorno: Generally due in 6 mesi dopo la morte.
  • Estensione del file: Granted on richiesta scritta; lo fa non extend time to pay assessed amounts.
  • Pagamento: Da consegnare entro la data indicata sul avviso di valutazione (often ~30 days); interest thereafter.

Calcolo

  • Start with the estate inventory and ZGB heirship; apply Zurich esenzioni/aliquote dalla classe degli eredi.
  • Non residenti: Limitare la base a Zurigo-sito assets and related deductions.
  • Documentation drives outcomes: appraisals, relationship proofs, invoices/liabilities.

Residents vs. nonresidents — Zurich-situs focus

CategoriaCosa è inclusoNote
I residenti Estate reported under Zurich competence; exemptions apply by heir class. Foreign assets may be relevant for disclosure/coordination. Marital regime and succession instruments (will/Erbvertrag) influence allocation and reliefs.
Non residenti Zurigo-sito real property and tangible property physically in the canton. La maggior parte intangibili of nonresidents are outside scope unless tied to a Zurich business situs. Keep location/title evidence.

Moduli fondamentali e dove depositare

Zurich tax authorities

  • Gestione della classe di appartenenza (inheritance tax return) — issued by the canton/municipality.
  • Erbenverzeichnis — list of heirs/beneficiaries and relationships.
  • Valuation attachments — real estate appraisals, bank/portfolio statements as of date of death.
  • Correspondence/extension requests — submit to the competent office listed on the notice.

Portale primario: Kantonales Steueramt Zürich

Allegati tipici

  • Death certificate; family register extract; will/Erbvertrag; letters of appointment.
  • Deeds, land-registry extracts, appraisals for Zurich property; bills of sale for tangibles.
  • Invoices and proof of payment for deductible expenses; liability statements (loans/mortgages).
  • Relationship proofs to claim exemptions (e.g., direct descendants).

Punti salienti della pianificazione

Coppie sposate e partner

  • Utilizzo classi esenti (spouse/registered partner; typically direct descendants) to reduce exposure.
  • Align matrimonial property regime, will/Erbvertrag, and beneficiary designations with goals.

Non residenti e immobili

  • Modellare solo il Zurigo-sito portion and related debts for nonresidents.
  • Secure appraisals early; plan liquidity for the assessment due date (often ~30 days).

Domande frequenti

Are direct descendants taxed in Zurich?

Tipicamente esente. Per documentare l'esenzione possono essere comunque richieste informazioni e valutazioni.

Do I need to file if there’s no Zurich property and no Zurich residency?

Di solito no. If neither the decedent nor the estate has Zurich-situs assets or domicile, a Zurich inheritance filing is generally not required.

Pagine correlate: Moduli e scadenze - Guida per non residenti - Pianificazione - Casi - Calcolatrice

Riferimenti

  1. Steuergesetz des Kantons Zürich (StG ZH) & implementing ordinances (inheritance tax scope, exemptions, rates).
  2. Kantonales Steueramt Zürich — guidance and forms (search: Nachlasssteuer, Erbschaftssteuer).
  3. Swiss Civil Code (ZGB) — succession rules (heirship, shares, legacies).
  4. Swiss Federal Supreme Court (BGer) database — tax/civil decisions touching Zurich inheritance matters.