Basel-Stadt Inheritance Tax Cases
Last updated: 26 Oct 2025 •
Basel-Stadt Inheritance Tax — Case Notes & Practitioner Commentary
Basel-Stadt’s inheritance tax is grounded in cantonal law and administered by the Steuerverwaltung des Kantons Basel-Stadt. Swiss Civil Code (ZGB) succession rules determine heirs and shares; the cantonal regime applies tax consequences by heir class. Reported appellate decisions focused exclusively on Basel-Stadt inheritance tax are limited; practitioners typically rely on statute, administrative practice, and ZGB scaffolding. Below are “authorities-first” notes on the issues that most often matter in filings and audits.
Framework & Conformity (Cantonal Law & ZGB)
What it’s about
Defines Basel-Stadt’s competence to tax transfers at death, heir-class exemptions/reliefs, rate application by beneficiary, and administration mechanics for resident estates and nonresidents with Basel-Stadt nexus.
Holding / Rule
Basel-Stadt assesses inheritance tax per beneficiary based on heir class and share received. ZGB governs heirship and private-law validity; the cantonal return translates those facts into tax outcomes.
Comment
Start with cantonal statute and Steuerverwaltung instructions. Determine heirs and shares under ZGB, then apply Basel-Stadt exemptions/rates and documentary requirements to the filing.
Nonresident Situs & Scope (Basel-Stadt Nexus)
What it’s about
For nonresident decedents, Basel-Stadt taxes Basel-Stadt-situs assets—real property located in the canton and tangible property physically situated there. Most nonresident intangibles are outside scope unless a business situs in Basel-Stadt is established.
Holding / Rule
Tax is limited to the Basel-Stadt portion. Returns often mirror overall estate schedules and then restrict computation to Basel-Stadt assets with related debts/expenses allocated accordingly.
Comment
Land-registry records, registrations (vehicles/boats), storage/mooring evidence, and possession records are decisive. Align with the Nonresident Guide for workflow and allocation examples.
Exempt Heirs & Rate Structure (Practice)
What it’s about
Spouse/registered partner and often direct descendants benefit from exemption/relief; more remote relatives and unrelated beneficiaries may be taxable at graduated rates (including any communal components if applicable).
Holding / Rule
Heir class determines treatment; even where exemption applies, a filing frequently documents relationship and values. Non-exempt classes are taxed per scales applied to each beneficiary’s share.
Comment
Maintain civil-status documents (family register, partnership proof). Where mixed classes inherit, precise allocation avoids over/under-taxation.
Deductions, Administration & Timing
What it’s about
Deductibility of debts, funeral costs, and administration expenses hinges on enforceability, nexus, and documentation tied to the valuation date.
Holding / Rule
Allowable deductions require invoices, agreements, authority/court confirmations where relevant, and proof of payment or enforceability; allocation follows asset nexus for nonresident computations.
Comment
Calendar claim/creditor windows. If claims are disputed or late, evaluate amendment options after assessment and the Steuerverwaltung’s approach to subsequent evidence.
Valuation & Date-of-Death Focus
What it’s about
Fair market value at the valuation date drives the tax base. Real estate and significant tangibles require robust local appraisals; financial assets rely on statements at death.
Holding / Rule
The Steuerverwaltung expects objective market evidence. Post-death price changes matter only insofar as they reflect conditions existing at death or recognized practice.
Comment
Engage Basel market-experienced appraisers; reconcile foreign/federal valuations with the Basel-Stadt filing to avoid mismatch questions.
References
- Steuerverwaltung Basel-Stadt — Erbschaftssteuer (forms, guidance, practice): steuerverwaltung.bs.ch
- Basel-Stadt cantonal legislation — inheritance/gift tax provisions (legal bases and regulations).
- Swiss Civil Code (ZGB) — succession (heirs, shares, legacies, usufructs): fedlex.admin.ch
- Tribunal cantonal/Swiss Federal Supreme Court — jurisprudence touching succession/valuation and Basel-Stadt practice: bger.ch