Basel-Stadt Inheritance Tax Nonresident Guide
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Basel-Stadt Inheritance Tax — Nonresident Guide
For estates of decedents domiciled outside Basel-Stadt (or outside Switzerland) that own Basel-Stadt–situs assets. This page explains who must file, what is taxable in Basel, how to limit the computation to Basel assets, deadlines and extensions, payment and tax clearance, plus practical checklists.
Do you need to file as a nonresident?
What counts as Basel-situs property?
| Asset type | Taxed by Basel? | Notes |
|---|---|---|
| Real property located in Basel-Stadt | Yes | Residential homes, condominiums, land, and commercial property within the canton. |
| Tangible personal property kept in Basel | Yes | Vehicles, boats registered/kept in Basel, equipment, art physically stored in the canton. |
| Intangibles (stock, bonds, cash, brokerage) | Generally no | Typically outside Basel’s base for nonresidents unless an asset has a business situs in Basel (e.g., permanent establishment). |
| Entity interests (AG/GmbH/partnership shares) | Generally no | Treated as intangibles. Look-through only where a specific Basel nexus/business situs arises by practice/law. |
How Basel limits the tax to the Basel portion
- Basel-taxable estate for a nonresident includes only Basel-situs assets, less deductions attributable to those assets (e.g., property mortgages, selling costs, local administration expenses).
- Coordination: If foreign estate/inheritance taxes apply, Basel may still assess on Basel assets; claim double-tax relief only where provided by Swiss law/treaties.
- Exempt heirs: Spouse/registered partner and often direct descendants benefit from exemption/relief, but disclosure may still be required to document exemption and asset values.
Bottom line: compute the Basel portion accurately; do not include non-Basel assets for a nonresident decedent.
Deadlines, extensions & payment
| Item | Timing | Notes |
|---|---|---|
| Inheritance return due | 6 months after death | File with the competent Basel-Stadt office (Steuerverwaltung) based on property location/Basel nexus. |
| Extension to file | On written request before the due date | Provide reasons (e.g., pending appraisals). Extension to file does not extend time to pay once assessed. |
| Paying the tax | By the date on the assessment notice | The authority typically sets ~30 days for payment. Interest on arrears accrues after the stated due date. |
| Tax clearance / certificate | After assessment/payment | Request a Steuerbescheinigung / Unbedenklichkeitsbescheinigung for transfers, land registry updates, or banking matters. |
Core items (nonresident focus)
Basel filings & documents
- Erbschaftssteuererklärung — inheritance return for Basel-situs assets.
- Erbenverzeichnis — list of heirs/beneficiaries with relationships and contacts.
- Gutachten/Bewertungen — appraisals for Basel property; statements proving asset location.
- Vollmacht — Power of Attorney if a representative files in Basel.
- Steuerbescheinigung — tax clearance after filing/assessment/payment.
Foreign/home-country attachments
- Home-country probate/letters of appointment and will/contract documents.
- Land-registry extracts (Grundbuch) and valuations for Basel real estate.
- Evidence of situs for tangibles (storage, registration, mooring) within Basel.
Attach translations where required; follow the authority’s checklist on your notice.
Quick examples
Example — Apartment in Grossbasel to children
Nonresident decedent owns a Basel apartment and foreign investments. The Basel return includes the apartment (and related debts/costs) only; foreign accounts are excluded from the Basel base.
Example — Classic car stored in Basel to nephew
A collector car garaged in Basel passes to a nephew. The car is Basel-situs tangible property and is included in the Basel computation even if the rest of the estate is abroad.
Nonresident filing checklist
Documents
- Death certificate; home-country letters of appointment; any Basel ancillary authority.
- List of Basel-situs assets with appraisals and location evidence.
- Will/contract; beneficiary designations; translations as needed.
Computations & timing
- Compute the Basel portion only; apply exemptions per heir class.
- Target the 6-month filing deadline; request a written extension if appraisals are pending.
- Plan for a tax clearance certificate if a sale or retitling is expected post-filing.
FAQs — Nonresident estates
Are nonresidents taxed on brokerage accounts?
Generally no. Intangibles of a nonresident (e.g., brokerage, stock, cash) are typically outside Basel’s scope unless they have a business situs in Basel.
Do I have to file if there’s no Basel property?
Usually not. If the decedent had no Basel-situs assets, a Basel inheritance tax filing is generally not required. Verify titles and asset location carefully.
How do I get proof to close a sale or transfer?
After assessment/payment, request a tax clearance certificate (Steuerbescheinigung / Unbedenklichkeitsbescheinigung) from the Steuerverwaltung. Land registry, banks, and buyers may require this for closing or retitling.
What if a home-country estate return isn’t required?
You may still need a Basel filing for Basel assets. Use home-country schedules/appraisals as support and request a Basel filing extension if valuations are pending.