Basel Landschaft Inheritance Tax Guide
Last updated: 12 Nov 2025
Basel-Landschaft Inheritance Tax & Probate — Complete Guide
What executors and families need to know about Basel-Landschaft inheritance tax (Erbschaftssteuer) and probate: who is taxed, what’s taxed, nonresident situs rules, filing mechanics, deadlines, planning considerations, and case-law themes. Swiss service delivered by Sesch TaxRep GmbH, Buchs SG.
Succession & probate basics
Swiss succession rules (ZGB) govern intestacy, forced shares, and executor/administrator authority. Local authorities coordinate inventories and notices. Keep heirs’ certificates and court appointments on file.
Clear inventory as of date of death, valuation reports (esp. for property), relationship proofs (marriage/registered partnership, lineal descent), and evidence for debts/expenses claimed.
Inheritance tax — at a glance
Need a fast estimate? Try the Basel-Landschaft Inheritance Tax Calculator.
Official pages, forms & filing
- Tax administration: Basel-Landschaft pages for Erbschafts- und Schenkungssteuer (overview, forms, contacts).
- Core filings: Estate inventory/valuation, inheritance declarations (beneficiary-based), evidence for exemptions (spouse/registered partner, direct descendants), debt/administration schedules.
- Keep copies: File using the latest versions and retain all submissions, notices, and payment confirmations.
Situs & nonresident exposure
| Asset type | Typical BL treatment | Evidence to include |
|---|---|---|
| Real property in Basel-Landschaft | In scope | Grundbuch extract; independent appraisal (date of death) |
| Tangibles normally kept in BL | In scope | Storage address, photos, insurance schedules |
| Movables used across cantons | Allocated | Use/storage logs; delivery notes |
| Pure intangibles of nonresidents | Generally out of scope | Statements showing location and ownership; business nexus if any |
| Business assets with BL nexus | BL slice only | People/assets/contracts matrix by canton |
Filing mechanics & timelines
- Who files? Executor/administrator (or beneficiaries as required) respond to notices and submit forms with enclosures.
- When? Observe the deadlines on the notice; request extensions before due dates if valuations are pending.
- Where? As directed by the cantonal/communal notice. Payment details are printed on the assessment.
- Appeals: Objections (Einsprache) must be filed within the stated period; attach valuation and legal support.
Planning ideas
- Exemption routing: Prioritise spouse/registered partner and (where applicable) direct descendants.
- Charitable legacies: Qualifying gifts can compress progression and reduce taxable bases.
- Nonresident focus: Maintain a robust situs evidence pack to limit taxation to BL assets.
- Real estate: Keep up-to-date appraisals; align deductible debts to the situs property.
- Liquidity: Plan cash or insurance for short assessment payment windows.
For step-by-step implementation, see the dedicated Planning page or book a fixed-fee consult.
Case law & examples
Key themes include classification of partners vs. registered partners, allocation of cross-canton movables, valuation timing, and nonresident situs. Browse concise summaries on the Cases page.
FAQs
Do nonresidents pay on BL bank accounts?
Typically no—pure intangibles of nonresidents are usually out of scope unless tied to Basel-Landschaft via business situs.
Who is usually exempt?
Spouse/registered partner and (in many cases) direct descendants; other heir classes may be taxable depending on amounts and communal rules.
How fast is payment due?
Shortly after assessment (often ~30 days). Interest on arrears applies after the due date.
Need help filing or planning?
We assist with inventories, valuations, situs analysis, and submissions. Delivered by Sesch TaxRep GmbH, Buchs SG.
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