Swiss Inheritance, Wealth and Property Tax Guide
Swiss Inheritance, Wealth & Property Tax Table of Contents
Inheritance Tax (Switzerland)
Switzerland has no federal inheritance tax. Cantons set their own rules, rates and exemptions. Close family (spouses, often children) are typically exempt; distant relatives and unrelated heirs can face higher rates. Real estate is generally taxed in the canton where it is located. Note: In some countries the term “estate tax” is used. In Switzerland, the comparable levy is referred to as inheritance tax and is administered at the cantonal (and sometimes communal) level.
Wealth Tax (Switzerland)
Swiss wealth tax is levied by cantons and municipalities on net assets (assets minus liabilities). Effective rates vary widely by canton and commune and are often progressive. Use our canton-by-canton overview and calculator to estimate your liability.Property Tax (Liegenschaftssteuer)
Around half of the cantons levy an annual property (land) tax on the taxable property value, often at the communal level via multipliers. Other real estate taxes include imputed rental value, transfer tax and real-estate capital gains tax. Applicability and rates vary by canton and municipality.Popular Topics
- Switzerland wealth tax by canton (compare rates & allowances)
- Wealth tax Switzerland calculator for quick estimates
- Swiss inheritance tax rates by canton (incl. exemptions / allowances)
- Swiss inheritance law for non-residents and foreigners (overview & examples)
- Swiss property tax by canton and municipal multipliers
Need advice on Swiss inheritance, wealth or property taxes?
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