Bern Inheritance Tax Guide:

Bern Inheritance Tax Forms & Deadlines Bern Inheritance Tax Forms & Deadlines

Bern Inheritance Tax Forms & Deadlines

Bern Inheritance Tax — Forms & Deadlines

Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)

Bern Inheritance Tax — Forms & Deadlines

One-stop page for Bern inheritance tax filing: who must file, which forms you need, due dates and extensions, how to file and pay, penalties and interest, and practical checklists.

Heads-up. The Bern inheritance return (Erbschaftssteuererklärung / déclaration de succession) is generally expected within 6 months of death. Extensions may be granted on written request, but do not extend time to pay once an assessment is issued. Interest on arrears applies to late payment. Steuerverwaltung des Kantons Bern / Administration fiscale du canton de Berne

Who must file?

Decedent domiciled in Bern
The heirs (or a designated representative) file an inheritance tax return with the cantonal tax administration when inheritance tax may be due or disclosure is required. Even exempt heirs (e.g., spouse/registered partner and often direct descendants) may need to file to document valuations and exemptions.
Nonresidents / Bern-situs assets
If the decedent was domiciled outside Bern (or abroad) but the estate includes Bern-situs real estate or tangible property, a Bern filing may be required—reporting only the Bern portion (see the Nonresident Guide).
Reporting expectation
Where exemptions eliminate tax, Bern commonly still expects disclosure with asset schedules to evidence values and heir relationships.

Core forms & where to get them

Bern forms & documents

  • Erbschaftssteuererklärung / Déclaration de succession — inheritance tax return listing assets, debts, and beneficiaries.
  • Erbenverzeichnis / Liste des héritiers — heirs/beneficiaries list with relationships and contact details.
  • Bewertungen/Gutachten — appraisals and statements (real estate, bank/securities) as of date of death.
  • Vollmacht / Procuration — Power of Attorney if a representative files for the estate or heirs.
  • Steuerbescheinigung / Attestation fiscale — tax clearance/certificate after assessment/payment.

Canton Bern — Tax Administration (Steuern)

Forms and instructions are issued by the canton; communes and the land registry may be involved where relevant.

Attachments commonly required

  • Death certificate and civil-status/family register extract.
  • Will or inheritance contract; probate/appointment documents (if any).
  • Bank/portfolio statements and property valuations as of date of death.
  • Relationship proofs to claim exemptions or reduced rates.

Follow the notice from the Bern tax administration for the full list of required attachments.

Deadlines, extensions & installments

ItemWhen dueNotes
Inheritance tax return 6 months after date of death File with the competent Bern office based on the decedent’s last residence or Bern-situs property.
Extension to file On written request before the deadline Provide reasons (e.g., pending appraisals). Extension to file does not extend time to pay once assessed.
Payment of tax As stated on the assessment notice The administration typically sets a payment deadline (often ~30 days). Interest on arrears accrues after the due date.
Provisional payments Any time before assessment Heirs may make on-account payments to reduce interest exposure; reference the estate file number if available.

How to file & pay

Submission

Inheritance returns are usually filed on paper or per instructions from the Steuerverwaltung des Kantons Bern. Some correspondence may be handled electronically if agreed. Always follow the address and instructions on your notice.

Payment, penalties & interest

  • Payment: by the deadline stated on the assessment (commonly ~30 days).
  • Interest on arrears: accrues after the due date on unpaid amounts.
  • Administrative fines: possible for late filing, under-reporting, or non-disclosure.

Sanctions are applied case-by-case under cantonal rules.

Practical checklists

Before filing

  • Confirm domicile and identify Bern-situs assets (for nonresidents).
  • Collect valuations and statements as of the date of death.
  • Compile the heirs list and relationship proofs for exemptions.
  • Request land-registry extracts (Grundbuch) for Bern real estate where needed.

When extending

  • Submit a written extension request before the 6-month deadline with reason and estimated timeline.
  • Consider a provisional payment to limit interest.
  • Track payments so they can be credited on assessment.

FAQs

When is the Bern inheritance tax return due?

Generally within six months after the date of death. The authority may grant more time on written request, but payment remains due by the date shown on the assessment, and interest applies to late payment.

How do I get more time to file?

Apply in writing to the Bern cantonal tax administration before the deadline. Explain the reason (e.g., pending appraisals). An approved filing extension does not extend time to pay.

Where do I get the forms?

Forms are provided by the canton. Contact details appear on your notice; general information is available at be.ch/steuern.

What must be attached?

Death certificate, civil-status/family register extract, will or inheritance contract, appraisals, bank and portfolio statements, real property valuations, and relationship proofs to claim exemptions or reduced rates.

Related pages: Overview · Nonresident Guide · Planning · Cases · Calculator