Last updated: 15 Nov 2025
Germany–Switzerland Inheritance: Checklists & Documents
Use these bilingual-ready checklists to assemble an audit-proof evidence pack for Germany–Switzerland estates: authority documents, valuations (market value & BewG), bank/KYC, §21 ErbStG foreign-tax credits, treaty memos, and data-room structure.
Services:
🇩🇪 German Inheritance Tax Service ·
🇨🇭 Swiss Inheritance Tax Service ·
International executor
Contents
- 1) Master checklist (quick view)
- 2) Authority documents (Nachlass / Erbschein / CH inheritance certificate)
- 3) Valuation exhibits (market value & BewG) and reconciliations
- 4) Banks, brokers & KYC
- 5) §21 ErbStG credit evidence (Switzerland)
- 6) Treaty memo & domicile/situs analysis
- 7) Data-room structure & file naming
- 8) Template list (what we provide)
- Next steps
1) Master checklist (quick view)
| Topic | Documents | Status | Owner |
|---|---|---|---|
| Authority | Will + opening record / inheritance contract; German Erbschein / EU Certificate; Swiss inheritance certificate; apostille; certified translations | ⬜ To collect ⬜ In progress ⬜ Complete | Executor / Counsel |
| Inventory | Asset & debt list (by country, canton & situs); date-of-death balances; land registers; share ledgers | ⬜ To collect ⬜ In progress ⬜ Complete | Executor |
| Valuations | Appraisals (real estate, business, portfolios); market value reports; BewG worksheets; reconciliation memo (market value ↔ BewG) | ⬜ To collect ⬜ In progress ⬜ Complete | Valuer / Tax |
| Bank/KYC | Executor IDs; CRS/FATCA forms (where relevant); estate account opening letters; distribution instructions | ⬜ To collect ⬜ In progress ⬜ Complete | Executor |
| Swiss taxes | Cantonal/communal inheritance or gift tax returns; assessments; proof of payment (receipts, confirmations) | ⬜ To collect ⬜ In progress ⬜ Complete | CH Tax |
| DE taxes | Per-beneficiary returns; allowance schedules; §13a/13b relief exhibits; §21 credit calculation | ⬜ To collect ⬜ In progress ⬜ Complete | DE Tax |
| Treaty & §21 | Domicile tie-breaker memo; asset-situs memo; country/canton slices; §21 per-jurisdiction credit worksheets | ⬜ To collect ⬜ In progress ⬜ Complete | Cross-border |
2) Authority documents (Nachlass / Erbschein / CH inheritance certificate)
- Germany: Notarial will and/or inheritance contract + opening record; Erbschein application & certificate; certified copies.
- Switzerland: Official inheritance certificate (Erbbescheinigung or equivalent) issued by the competent authority/notary/court; inventory protocols; certified copies.
- EU (where applicable): EU Certificate of Succession for recognition in EU Member States where estate assets are located (Switzerland is not an EU member).
- Formalities: Apostille/legalization where cross-border use; sworn translations; ID & address proofs for executor/heirs.
3) Valuation exhibits (market value & BewG) and reconciliations
- Real estate: Swiss market value appraisals (per canton practice); German BewG worksheets (comparative/capitalized earnings); rent rolls; land-register and Grundbuch extracts.
- Business interests: Valuation reports (e.g. IDW S 1 or comparable methods); earnings multiples; capital structure; wage-sum & asset-mix tests for §§13a/13b ErbStG; any Swiss cantonal valuation rulings.
- Securities/cash: Date-of-death statements (German and Swiss banks, as well as foreign accounts); FX conversions; cost basis where relevant.
- Bridge memo: Reconcile market values used in Switzerland with German taxable values per asset (show any reliefs, discounts or deductions).
4) Banks, brokers & KYC
- Authority pack (Erbschein / Swiss inheritance certificate / EU certificate as applicable); certified & translated where required.
- Executor KYC: passports/IDs, proof of address, estate tax number; CRS/FATCA forms where banks require them.
- Estate account opening letters for German and Swiss banks; instructions for dividend/interest handling; FX policy for cross-currency distributions.
- Closing instructions for pre-existing accounts, portfolio transfers, and blocking/unblocking of safe-deposit boxes.
5) §21 ErbStG credit evidence (Switzerland)
| Element | Content | Notes |
|---|---|---|
| Swiss assessment | Cantonal/communal inheritance or gift tax assessments (per canton); any explanatory rulings | Must correspond to assets treated as foreign for German §21 purposes |
| Proof of payment | Payment confirmations from tax authorities; cleared bank statements; official certificates of tax paid | Required before German credit is granted |
| Situs memo | Mapping of assets to Switzerland (by canton) vs. Germany, under both domestic rules and the inheritance tax treaty | Must match treaty allocation and German definitions of foreign assets |
| Allocation schedule | Per-asset/canton “Swiss slice” with value at death (in EUR and CHF, with FX rates) | Drives German “tax attributable” to that foreign slice |
| German tax on slice | Computation of German tax attributable to each Swiss slice (per canton if needed) | Credit = lower of Swiss tax or this amount (per §21 ErbStG) |
6) Treaty memo & domicile/situs analysis
- Domicile analysis: Permanent home, center of vital interests, habitual abode, nationality and any relevant criteria under the Germany–Switzerland inheritance tax treaty.
- Situs rules: Allocation of real estate, business assets, securities, bank deposits and tangibles to Germany or Switzerland under treaty and domestic law.
- Outcome summary: Which state taxes worldwide, which state taxes only situs assets, and where Germany grants credit under §21 for Swiss inheritance/gift taxes.
Background pages: Treaty overview · Coordination & §21 credits
7) Data-room structure & file naming
Suggested folder tree
- 01_Authority
- 02_Inventory
- 03_Valuations
- DE_BewG
- CH_MarketValue
- 04_Bank_KYC
- 05_CH_Tax (cantonal/communal)
- 06_DE_Tax (ErbSt per beneficiary)
- 07_Treaty_and_§21
- 01_Domicile_TieBreaker
- 02_Situs_Mapping
- 03_Country_Canton_Slices
- 04_Credit_Worksheets
- 99_Correspondence
File naming convention
YYYY-MM-DD_country-canton_asset_doc-type_vN.lang.pdf
- Example: 2025-02-14_CH-ZH_Immobilie_Gutachten-Marktwert_v1.de.pdf
- Example: 2025-03-01_DE_Immobilie_BewG-Wertermittlung_v2.de.pdf
- Example: 2025-04-20_CH-BE_Steuer_Zahlungsbestaetigung_v1.de.pdf
8) Template list (what we provide)
- Master checklist (editable) – task owners, due dates, status for Germany and Switzerland.
- Inventory & situs workbook – asset-by-asset mapping (DE/CH, canton, FX, valuation sources).
- Market value ↔ BewG reconciliation memo – standardized outline with exhibits for real estate and business assets.
- §21 credit worksheets – per-country/per-canton slice allocation and “German tax on slice”.
- Domicile tie-breaker memo – evidence index & conclusion matrix under the Germany–Switzerland treaty.
- Bank/KYC pack – cover letters and document lists for German and Swiss banks.
- Executor communications – bilingual letter templates for banks, land registries, brokers and tax offices.
Next steps
Get the editable pack
We share a complete, bilingual-ready template set and help you populate it with your data.
Also see foundation support: Foundation structuring · Foundation management