Basel-Stadt Inheritance Tax Guide
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Basel-Stadt Inheritance Tax — Overview
Basel-Stadt levies a cantonal inheritance tax administered by the Steuerverwaltung des Kantons Basel-Stadt. Returns are generally expected within 6 months of death; extensions to file may be granted on written request and do not extend time to pay. Nonresident estates are taxed through a Basel-situs scope limited to property located in the canton. Cantonal practice • ZGB succession framework
Key facts
Who must file
- Residents: Heirs (or a representative) file an inheritance return when tax may be due or to document exemptions/valuations.
- Nonresidents: File if there are Basel-situs assets (real/tangible) potentially taxable after exemptions.
- Signer: Heirs collectively or an agent under Vollmacht.
Deadlines
- Return: Generally due within 6 months after death.
- Extension to file: Possible on written request; does not extend payment time.
- Payment: As stated on the assessment; interest applies after the due date.
Computation
- ZGB determines heirs and shares; canton applies exemptions and rates by heir class.
- Tax is typically computed per beneficiary on their taxable share.
- Nonresidents: Limit the base to Basel-situs assets with related debts/expenses.
Residents vs. nonresidents — situs & scope
| Category | What’s included | Notes |
|---|---|---|
| Residents | Estate reported to Basel-Stadt; exemptions by heir class determine taxability. | Matrimonial regime, will/contract, usufructs and specific legacies shape allocation and reliefs. |
| Nonresidents | Basel-situs real estate and tangible property physically in the canton; most intangibles excluded unless tied to a Basel business situs. | Maintain deeds, registrations, storage/mooting evidence, and allocate debts to Basel assets where appropriate. |
Core forms & where to file
Steuerverwaltung Basel-Stadt
- Erbschaftssteuererklärung (inheritance return) and Erbenverzeichnis.
- Extension request (written) before the deadline.
- Tax clearance certificate after assessment/payment for land registry/banks.
Portal: steuerverwaltung.bs.ch
Typical attachments
- Death certificate; civil-status/family register extract.
- Will or inheritance contract; letters of appointment (if any).
- Appraisals and financial statements as of date of death; land-registry extract for Basel property.
- Relationship proofs to claim exemptions/reduced rates.
Planning highlights
Married couples & partners
- Leverage exempt heir classes (spouse/registered partner; often direct descendants).
- Align matrimonial property regime with will/contract and beneficiary designations.
Nonresident & real estate
- Model only the Basel-situs portion and related liabilities.
- Secure appraisals early; plan liquidity for the assessment due date.
FAQs
Are direct descendants taxed in Basel-Stadt?
They often benefit from exemption/relief. A filing may still be required to document exemptions and valuations.
Do I file if there’s no Basel nexus?
Usually no. If neither domicile nor Basel-situs assets exist, a Basel inheritance filing is generally not required.
References
- Steuerverwaltung Basel-Stadt — Erbschaftssteuer: forms, guidance, practice.
- Basel-Stadt cantonal legislation — inheritance/gift tax provisions and implementing regulations.
- Swiss Civil Code (ZGB) — succession (heirs, shares, legacies, usufructs).
- Swiss Federal Supreme Court & Tribunal cantonal — jurisprudence touching succession/valuation and Basel-Stadt practice.