Germany Switzerland Cross Border Inheritance Tax Guide Germany Switzerland Cross Border Inheritance Tax Guide

GermanY-Switzerland Cross Border Inheritance/Estate Tax Guide

Germany × Switzerland: Cross-Border Inheritance & Gift Tax — Treaty (Erbschaft), Cantonal CH Rules

Ultimo aggiornamento: 3 ottobre 2025

Germany × Switzerland: Inheritance & Gift Tax — Treaty (Erbschaft), No Treaty for Gifts

Germany and Switzerland have a dedicated trattato sull'imposta di successione (in force since 28 Sep 1980), allocating taxing rights primarily by decedent’s domicile with specific situs overrides (e.g., immovable property, business property of a PE). The treaty governs inheritances - gifts are not covered and fall back to domestic law. In Switzerland, inheritance/gift taxes are cantonale (no federal IHT; spouses typically exempt, children in many cantons exempt).

BMF: DE–CH Inheritance Treaty (official) Fedlex: Abkommenstext (DE) Svizzera: Nozioni di base sull'imposta di successione (ufficiale) Swiss Inheritance Tax by Canton (overview)

BMF confirms the treaty and its entry into force; Swiss federal law site (Fedlex) hosts the official text. Swiss inheritance/gift taxes are cantonal; there is no federal IHT and spouses/children are often exempt depending on canton. :contentReference[oaicite:0]{index=0}

Contenuti

In sintesi

Treaty in force (inheritances)

  • DE–CH inheritance tax treaty effective 28 Sep 1980.
  • Core concept: domicilio of the decedent; situs overrides for specified assets.

See BMF treaty page with downloads. :contentReference[oaicite:1]{index=1}

Swiss side is cantonal

  • No federal IHT; cantonale rules vary.
  • Spouses i.d.R. frei; Kinder in vielen Kantonen befreit (je nach Kanton).

Swiss gov’t info page. :contentReference[oaicite:2]{index=2}

Quali tasse possono mordere?

PaeseTassa e triggerPunti salienti dell'ambito di applicazione
Germania Erbschaft-/Schenkungsteuer (basato sul beneficiario) Worldwide scope if decedent or heir is an Inländer; treaty reallocates rights for inheritances. Gifts: no DE–CH gift treaty.
Svizzera Inheritance/Gift taxes by canton Rates, exemptions by canton; spouses commonly exempt; many cantons exempt descendants. No federal IHT. :contentReference[oaicite:3]{index=3}

Treaty allocation (high level)

Asset categoryWho may tax under DE–CH treaty?Note
Movable property (general) State of decedent’s domicile Default rule; the other State generally refrains from taxing. (Treaty text.) :contentReference[oaicite:4]{index=4}
Beni immobili State where property is situated Classic situs override. (Treaty text.) :contentReference[oaicite:5]{index=5}
Business property of a PE / fixed base State where the PE/fixed base is located Allocation by business situs. (Treaty text / commentary.) :contentReference[oaicite:6]{index=6}
Ships & aircraft in international traffic State of enterprise Comparable to many domicile-style estate treaties. :contentReference[oaicite:7]{index=7}
All property not expressly mentioned State of domicile Residual rule; watch debt allocation & exemptions. (Treaty text.) :contentReference[oaicite:8]{index=8}

Situs drivers (domestic backstops)

PatrimonioTypical domestic situsCommenti
Beni immobiliDove si trovaOverridden by treaty anyway.
Beni mobili materialiPosizione fisica al decesso/trasferimentoInventory & location proof at key date.
Crediti e depositi bancariSede del debitore (banca)Statements + bank domicile evidence.
Azioni / titoliLuogo di costituzione (domestic context)Treaty residual rule: domicile, unless specific override applies.

Gifts: no DE–CH gift treaty

The DE–CH convention covers inheritances (Nachlass/Erbschaftsteuer) and does not cover gifts. Cross-border gifts revert to domestic law (Germany: Schenkungsteuer; Switzerland: cantonal gift taxes). Planning should test whether a death-time transfer under the treaty yields a better outcome than a lifetime gift.

See practitioner notes on the treaty’s inheritance-only scope and Swiss treaty lists. :contentReference[oaicite:9]{index=9}

Esempio di lavoro (illustrativo)

Scenario
  • Deceduto: Swiss resident (Canton Zurich).
  • Erede: Child resident in Germany (Inländer).
  • Attività:
    • Swiss bank portfolio (Zurich bank): CHF 1.000.000
    • German rental apartment (Berlin): €600,000
  • Ipotesi (solo a titolo illustrativo): Zurich exempts children from IHT; ignore debts/other reliefs; FX rounded.
Treaty allocation
- Movables (Swiss bank): Taxing right → State of domicile (CH). If canton exempts children → typically nessuna IHT svizzera on that slice.
- Immovable (Berlin): Taxing right → Germania (situs override).

Practical result
• Swiss bank slice: generally no Swiss IHT (Zurich child exemption); Germany: treaty limits, typically no German ErbSt on movable property if CH (domicile) holds the right.
• Berlin property: Germany taxes per domestic ErbSt. Credit/relief follows treaty rules.

Education only. The actual outcome depends on exact canton rules, filing positions, valuations, exemptions and treaty application. Swiss taxes are cantonal; confirm local practice. :contentReference[oaicite:10]{index=10}

Lista di controllo per la pianificazione (nessuna consulenza legale/fiscale)

  • Confirm domicile under treaty tie-breaker, then map assets to treaty categories (movables, immovables, PE property).
  • Check canton: exemptions for spouse/children differ; align with our panoramica cantonale. :contentReference[oaicite:11]{index=11}
  • Sequence gifts vs. death transfers (no gift treaty): a bequest may be treaty-protected where a lifetime gift is not. :contentReference[oaicite:12]{index=12}
  • Paper trail: death-date valuations, land registry extracts, bank domicile letters, PE documentation; keep certified copies for both authorities.
  • Policy watch (CH): Beachte laufende politische Diskussionen zu einer möglichen bundesweiten Erbschaftsteuer (Referendumsvorstöße); derzeit cantonal only. :contentReference[oaicite:13]{index=13}
Esclusione di responsabilità: General information, not advice. Outcomes hinge on facts, canton practice and current law.

FAQ

Is there a Germany–Switzerland inheritance tax treaty?

Yes. It entered into force on 28 Sep 1980; see BMF (with downloads) and Fedlex for the official text. :contentReference[oaicite:14]{index=14}

Does the treaty cover gifts?

No. Il trattato affronta inheritance (Nachlass/Erbschaftsteuer) only. Cross-border gifts revert to domestic law (DE Schenkungsteuer; CH cantonal gift taxes). :contentReference[oaicite:15]{index=15}

Do Swiss cantons always tax inheritances?

No. There is no federal IHT, and many cantons exempt coniugi and, frequently, bambini. Always verify the specific canton. :contentReference[oaicite:16]{index=16}

Parlate con noi

We model treaty allocations for DE × CH, coordinate canton specifics, and prepare filing-ready documentation (valuations, situs proof).

Prenota una valutazione di 30 minuti Guida all'imposta di successione tedesca Imposta di successione svizzera per Cantone