Aargau Inheritance Tax Nonresident Guide
Last updated: 12 Nov 2025
Aargau Inheritance Tax — Nonresident Guide
How nonresidents (or estates of nonresident decedents) can be exposed to the Erbschaftssteuer of the Canton of Aargau: who is taxed, what counts as Aargau-situs property, coordination with other cantons and countries, filing mechanics, and practical planning notes.
Who is taxed as a nonresident?
In Switzerland, inheritance and gift taxation is primarily a cantonal matter. For the Canton of Aargau, a nonresident exposure generally arises where the decedent was domiciled outside Aargau (in another Swiss canton or abroad) but left assets deemed located (situs) in Aargau at death.
Aargau-Situs Property: What Counts
| Asset type | Nonresident Aargau treatment | Notes |
|---|---|---|
| Real property (immovable) located in Aargau | Taxable in Aargau | Primary driver of nonresident exposure; includes land and buildings situated in the canton. |
| Tangible movable property physically in Aargau | Generally taxable | Examples: artwork, vehicles, valuables normally kept in Aargau. Practical exposure is less common than real estate. |
| Business establishment / permanent facility in Aargau | Potentially taxable | Where a business has fixed facilities in Aargau, local allocation may apply to business assets attributable to that presence. |
| Intangibles (bank accounts, shares, bonds, claims) | Typically not Aargau-situs | For nonresidents, intangibles generally follow the decedent’s domicile and are outside Aargau’s scope. |
| Real property outside Aargau | Not Aargau-situs | May be taxed by the canton/country where located; relevant for inter-cantonal/foreign allocation. |
Bottom line: Nonresident Aargau exposure is usually limited to Aargau real estate (plus certain tangibles) and assets functionally tied to a fixed business presence in the canton.
Allocation & Avoidance of Double Taxation
- Inter-cantonal allocation. Switzerland applies conflict-of-laws and allocation principles to avoid double taxation between cantons. Aargau will limit its tax base to assets with Aargau situs.
- Foreign overlaps. If the decedent was domiciled abroad (e.g., EU/UK/US) and owned Aargau real estate, two systems may apply: Aargau taxes the Aargau property; the home country may tax worldwide assets with foreign tax relief depending on its rules. Coordination is case-specific.
- Estate vs. inheritance mechanics. Some jurisdictions tax the estate; others tax beneficiaries. When combining systems, track valuation dates, exemptions, and relationship-based rates carefully.
Filing Mechanics & Evidence
Who files?
Typically the executor/administrator (or beneficiaries for specific legacies) files the Aargau inheritance tax return if Aargau-situs assets exist. Where an estate is administered abroad, local Aargau filing can still be required for the Aargau assets.
Deadline. Aargau sets reporting/filing deadlines by statute/administrative practice. If a deadline letter is received from the tax office (Steueramt), comply with that date or request an extension promptly. When no letter has arrived, notify the authority soon after death or transfer.
Documents to gather
- Death certificate; probate appointment (or foreign equivalent).
- Property extracts for Aargau real estate (land register) and recent appraisals.
- Lease agreements, utility bills, or occupancy info (if relevant to valuation/use).
- Evidence for movable/tangible items located in Aargau.
- Foreign domicile proof (residence certificates, returns) to support situs allocation.
- Copy of any foreign/other-canton returns to coordinate relief and valuations.
Forms, addresses and e-filing portals for Aargau are collected on the sibling page Forms & Deadlines.
Worked Examples
| Scenario | Outcome |
|---|---|
| EU-resident decedent owns a rental apartment in Baden (AG) plus securities held in home country. | Aargau taxes the Baden apartment. Securities are generally not Aargau-situs for a nonresident. Foreign country may tax worldwide assets; relief mechanics depend on its law. |
| Zurich-resident decedent with a lakeside holiday house in Aargau. | Inter-cantonal allocation: Zurich (domicile) taxes domicile-situs assets; Aargau taxes the Aargau real estate. Double taxation is avoided through allocation of taxing rights. |
| Nonresident art collector stores a valuable sculpture long-term at a residence in Aargau. | The sculpture may be treated as tangible movable property situated in Aargau and therefore within scope. |
| Foreign entrepreneur owns shares of an offshore company; that company holds Aargau real estate. | Look-through risk varies. If the company is a true separate legal owner, shares (intangibles) follow domicile; however, Swiss anti-avoidance/valuation doctrines and property transfer taxes can be relevant. Case-specific advice required. |
Planning Notes for Nonresidents
- Asset location matters. A sale, gift, or restructuring of Aargau real estate affects exposure. Coordinate with real estate transfer taxes and income-tax consequences.
- Valuation & discounts. Obtain robust, defensible valuations for immovable property and closely-held business assets tied to Aargau.
- Timing & documentation. Keep evidence of foreign domicile, marital status, and relationship to heirs (many Swiss cantons reduce or exempt close relatives; Aargau typically exempts spouses/descendants, while taxing others).
- Cross-border relief. Map how the home country gives credit/relief for Swiss cantonal inheritance taxes; order of credits can change the net burden.
- Probate logistics. If the main estate is administered abroad, plan for a parallel Aargau filing limited to Aargau-situs assets and obtain local tax clearance before property transfers.
For step-by-step implementation, see Aargau Inheritance Tax Planning, or book a fixed-fee consult with Sesch TaxRep GmbH, Buchs SG via our Aargau Service page.
FAQs (Nonresidents & Aargau)
Does Aargau tax nonresidents?
Yes—where the estate contains Aargau-situs assets (most commonly real estate in the canton). Intangibles typically follow the decedent’s domicile and are not Aargau-situs for nonresidents.
What assets are usually Aargau-situs?
Immovable property (real estate) in Aargau, tangible movables physically in Aargau, and business assets attributable to a fixed facility in Aargau.
Do spouse/children pay inheritance tax in Aargau?
As a general pattern in German-speaking cantons, spouses and descendants are frequently exempt or highly favored. Aargau typically exempts spouses/descendants, while taxing transfers to more remote relatives and unrelated beneficiaries at progressive rates. Exact brackets/exemptions are defined by cantonal law and may change.
How do I avoid double taxation across cantons/countries?
By applying Swiss inter-cantonal allocation (situs vs. domicile) and coordinating foreign credits/relief. Provide both Aargau and foreign authorities with consistent valuations and documentation.
What’s the filing deadline?
Aargau sets deadlines by statute/administrative practice and often references a notification or assessment letter. If you receive a deadline, meet it or request an extension in time. When in doubt, notify the Aargau tax office promptly after death or transfer.
Who can help me file?
Sesch TaxRep GmbH (Buchs SG) delivers our Swiss inheritance tax services in Aargau and other cantons. See the fixed-fee Aargau Service page.