Bern Inheritance Tax Guide
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Bern Inheritance Tax — Overview
The Canton of Bern (Kanton Bern) levies a cantonal inheritance tax administered by the tax authority (Steuerverwaltung des Kantons Bern / Administration fiscale du canton de Berne). Returns are generally expected within 6 months after death; extensions to file may be granted on written request and do not extend time to pay. Nonresident estates are taxed through a Bern-situs scope limited to property located in the canton. Cantonal practice • ZGB succession
Key facts
Who must file
- Residents: Heirs (or a representative) file when inheritance tax may be due or to document exemptions/valuations.
- Nonresidents: File if there are Bern-situs assets (real/tangible) potentially taxable after exemptions.
- Signer: Heirs collectively or an agent under Vollmacht / procuration.
Deadlines
- Return: Generally due within 6 months of death (written extensions possible).
- Payment: Due by the date on the assessment notice (commonly ~30 days).
- Interest: Accrues on unpaid balances after the due date.
Computation
- ZGB determines heirs and shares; Bern applies exemptions and rates by heir class.
- Tax is typically computed per beneficiary on the taxable share.
- Nonresidents: Limit the base to Bern-situs assets with related debts/expenses.
Residents vs. nonresidents — situs & scope
| Category | What’s included | Notes |
|---|---|---|
| Residents | Estate reported to Bern; exemptions/reliefs by heir class determine taxability. | Matrimonial regime, will/contract, usufructs and legacies shape allocation and reliefs. |
| Nonresidents | Bern-situs real estate and tangible property physically in the canton; most intangibles excluded unless tied to a Bern business situs. | Maintain deeds, registrations, storage/mooring evidence; allocate debts to Bern assets where appropriate. |
Core forms & where to file
Bern tax authority
- Erbschaftssteuererklärung / Déclaration de succession (inheritance return) with asset/debt schedules.
- Erbenverzeichnis / Liste des héritiers (heirs list).
- Written extension request (before deadline).
- Tax clearance certificate after assessment/payment (for land registry/banks).
Info: be.ch/steuern
Typical attachments
- Death certificate; civil-status/family register extract.
- Will or inheritance contract; appointment/probate documents (if any).
- Appraisals and bank/portfolio statements at date of death; land-registry extract for Bern 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 Bern-situs portion and related liabilities.
- Secure appraisals early; plan liquidity for the assessment due date.
FAQs
Are direct descendants taxed in Bern?
They often benefit from exemption/relief. A filing may still be required to document exemption and valuation.
Do I file if there’s no Bern nexus?
Usually no. If neither domicile nor Bern-situs assets exist, a Bern inheritance filing is generally not required.
References
- Canton Bern — Tax Administration (Steuern): general inheritance tax guidance and contacts.
- Bern cantonal legislation — inheritance/gift tax provisions and implementing regulations.
- Swiss Civil Code (ZGB) — succession (heirs, shares, legacies, usufructs).
- Swiss Federal Supreme Court & cantonal courts — jurisprudence affecting succession/valuation and Bern practice.