Ultimo aggiornamento: 15 Nov 2025
Germany–Switzerland: Real Estate & Business Assets in Inheritance Tax
How to handle property e company shares in Germany–Switzerland estates: valuation (BewG vs. Swiss market value), §§13a/13b ErbStG business reliefs, famiglia-casa rules, Swiss cantonal inheritance/gift taxes, debt allocation, documentation, and worked examples—plus where this interacts with the treaty and § 21 ErbStG credits.
Who does what? Cross-border valuation alignment and §21 credit calculations are coordinated in this hub.
National and cantonal filings are delivered by our teams:
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Contenuti
1) Scope & situs (DE vs. CH)
- Germania taxes worldwide acquisitions if decedent or heir is German-resident; otherwise only Tedesco-sito assets (e.g., German real estate, certain business/property interests).
- Svizzera levies inheritance and gift taxes primarily at the cantonale/comunale level. Many cantons exempt transfers to spouses (and often descendants) but tax transfers to more remote heirs and, in some cases, non-residents holding Swiss real estate or participations.
- Treaty & §21 ErbStG: The Germany–Switzerland inheritance tax treaty allocates taxing rights (e.g., real estate where located, business assets, participations). Double-taxed foreign slices can be relieved via §21 ErbStG—situs allocation and domicile determination drive which country credits the other.
Correlato: Treaty (Germany–Switzerland) - Coordination & §21
2) Valuation: BewG vs. Swiss market value (and reconciliations)
- Real estate (DE): statutory methods per BewG/ImmoWertV (comparative/capitalized earnings, land value). Distinguish owner-occupied vs. rented property.
- Real estate (CH): market value based on cantonal practice (expert appraisal, tax value, or mixed methods). Some cantons use specific valuation schemes for inheritance/gift tax.
- Business interests:
- Germany: simplified earnings method or expert report (e.g., IDW S 1), closely linked to §§13a/13b relief eligibility.
- Switzerland: enterprise value per appraisal, often referencing earnings multiples or balance-sheet metrics; cantonal rules differ.
- Reconciliation: Prepare a bridge memo from Swiss market values / tax values to German taxable values (BewG, reliefs) per asset. Use one consistent evidence set across both countries to reduce queries and support §21 computations.
3) Family-home rules (spouse/children)
- Germany – spouse/partner: acquisition of the owner-occupied family home can be tax-free if the surviving spouse/partner self-occupies the home for around 10 years.
- Germany – children: tax-free up to roughly 200 m² of living space if self-occupation continues; excess area is proportionally taxable.
- Clawback risks: early sale or stopped self-use can trigger retroactive taxation—plan occupancy and fallback solutions (e.g., documented reasons for moving).
- Svizzera: treatment of the family home depends on the canton (exemption thresholds, reduced rates for close relatives, special rules for main residence). Cross-border planning should therefore model both the German exemption and the relevant cantonal regime.
4) Business reliefs (§§13a/13b ErbStG)
Regular relief – 85%
- 85% exemption for qualifying business assets / shareholdings (German rules).
- Retention period of about 5 years; wage-sum test for larger payrolls.
- Monitor passive/administrative assets and excess liquidity thresholds.
Option relief – 100%
- 100% exemption if stricter entry tests are met (asset-mix, size, structure).
- Longer retention period (around 7 years) and tighter wage-sum requirements.
- Clawback if conditions are later breached (sale/cessation, payroll shortfalls, asset shifts).
Coordinate German reliefs with Swiss treatment of participations: Switzerland may still consider the full enterprise value for cantonal inheritance tax, while Germany taxes only the reduced base. Track asset mixes and payroll to manage clawback risk.
5) Debt & encumbrances
- Mortgages/liens (DE & CH): can reduce the taxable value of real estate when appropriately attributable and documented. Keep loan contracts, amortisation schedules, and security agreements ready for both German and Swiss authorities.
- Business debts: must economically relate to the business asset to be deductible in Germany; Swiss cantons may follow their own allocation rules between business and private debts.
- Usufructs/life interests (Nießbrauch & similar): in Germany, limited rights are valued using statutory present-value tables and may reduce the taxable value of the underlying property; in Switzerland, certain life interests or rights of residence can also influence valuation—this should be covered in appraisals.
- Cross-border allocation: Match debts to the assets they finance (e.g. German mortgage on German property, Swiss loan on Swiss real estate) to maximise deductibility and keep §21 calculations clear.
6) Short examples (worked)
| Scenario | Punti chiave | §21 / Treaty angle |
|---|---|---|
| DE home + Swiss securities portfolio | German family-home exemption for the DE home (if spouse/child self-occupies); Swiss portfolio valued at market and taxed in the relevant canton (if applicable). Reconcile portfolio valuation between German and Swiss files. | Germany can credit Swiss inheritance tax on the Swiss portfolio slice via §21, up to the German tax attributable to that slice, using the treaty’s situs allocation. |
| DE GmbH shares (qualifying) + CH bank account | Check §§13a/13b eligibility for the German company; potentially 85%/100% relief. Swiss bank account taxed in the canton of residence or account location, depending on local rules. | German business relief reduces the German base; Swiss tax on the account may be creditable in Germany under §21 for that foreign slice—track company vs. cash separately in the allocation schedules. |
| Swiss real estate + DE brokerage | Swiss property taxed in the canton where located; DE brokerage account in the German base. Allocate mortgages to the Swiss property to reduce Swiss and German taxable values consistently. | Treaty gives primary taxing right over the Swiss property to Switzerland; Germany may tax worldwide and then credit Swiss tax via §21 for the Swiss real-estate slice. |
7) Evidence & documentation
- Valutazioni:
- Real estate reports for both DE and CH (with clear methodology and valuation date).
- Business valuation report (IDW S 1 or equivalent) for German companies; Swiss enterprise valuations where needed.
- Portfolio and bank statements at date of death (DE and CH institutions).
- Debt files: loan agreements, security documents, payoff letters, and a clear allocation rationale (which asset each debt finances).
- Relief monitoring: payroll records, asset-mix tests, retention tracking for §§13a/13b (e.g. share disposals, structural changes) to evidence ongoing eligibility.
- Cross-border pack: reconciliation memo (Swiss market values ↔ German BewG values), situs memo (DE vs. CH and per canton), and allocation schedules used for §21 ErbStG and treaty analysis.
Next steps & links
Coordinate valuations & credits
We align evidence across Germany and Switzerland and compute §21 credits on Swiss asset slices.
Also see: FAQ - Trusts & foundations - Executor & administration