Germany taxes the acquisition by each beneficiary. If either decedent or beneficiary is German-resident, Germany usually taxes worldwide assets; otherwise only German-situs assets. In Switzerland, inheritance and gift taxes are mainly levied at cantonal/communal level. Many cantons exempt transfers to spouses and, in some cases, descendants, but may tax more remote heirs and assets situated in their territory. Who taxes what is then refined by the Germany–Switzerland inheritance tax treaty. See Treaty overview.

Germany can credit foreign death duties (e.g. Swiss cantonal inheritance/gift taxes) paid on the same foreign asset slice included in the German assessment. The credit is limited to the German tax attributable to that slice. You’ll need Swiss assessments and proof of payment, plus a situs & allocation memo that shows which assets belong to which canton. Start with our Coordination & §21 and the checklists.

Often yes, if the spouse/partner (or a child, limited to 200 m² of living space) acquires and self-occupies the home for about 10 years. Early sale or no self-use risks clawback of the exemption. This can be relevant even where other assets or heirs are in Switzerland. See Real estate & business for details and examples.

Relief of 85% or 100% may apply to qualifying business assets/shareholdings under German law. Germany’s taxable base drops, while the Swiss canton may still look at the full market value of participations when assessing its own inheritance or gift tax. Maintain wage-sum and asset-mix tests to avoid German clawback, and align appraisals so that German and Swiss numbers can be reconciled. Details: Real estate & business.

Yes—Swiss cantonal (and where applicable communal) death or gift taxes can form part of the foreign tax paid on the same slice and may be creditable within the §21 ceiling. Keep separate assessments for each canton and payment proofs, and map them to the assets treated as foreign for German purposes. See Coordination & §21 credits.

Germany looks at substance over form: who effectively controls the assets and when beneficiaries acquire enforceable rights. Revocable, fully controlled structures may be treated as transparent, while discretionary vehicles call for a vesting analysis (when does a taxable acquisition occur?). Switzerland has no native trust law but recognises trusts from certain jurisdictions; foundations and similar entities are widely used. For predictable cross-border outcomes, many families choose a Stiftung/foundation with clear governance. See Trusts & foundations and foundation structuring.

Plan early: align domicile, manage situs (which assets sit in which country/canton), use lifetime gifts where appropriate, and structure with predictable vehicles (e.g. foundations) plus coordinated wills for both systems. Run what-ifs for treaty allocation and §21 outcomes before major transactions. See Planning.

Deadlines differ between Germany and the Swiss cantons and can vary by case. Interest exposure can arise if Swiss tax is assessed and paid late compared to the German assessment. To reduce this, sequence Swiss tax payments strategically, and submit a complete §21 evidence pack (assessments, payments, allocation schedules) early in the German process. Our executor guide covers practical timelines.

Yes—start with our German calculator for allowances and rate bands, then we build §21 per-country/per-canton credit worksheets and a market value ↔ BewG reconciliation memo. See examples & calculations to see the logic.

Choose someone with cross-border experience or appoint a professional executor/estate administrator who can coordinate German and Swiss filings, appraisals, and §21 credits and manage banks and registries in both countries. Learn more in Executor & administration or engage our partner for international executor services.