Bern Inheritance Tax Nonresident Guide
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Bern Inheritance Tax — Nonresident Guide
For estates of decedents domiciled outside the Canton of Bern (or outside Switzerland) that own Bern-situs assets. This page explains who must file, what is taxable in Bern, how to limit the computation to Bern assets, deadlines and extensions, payment and tax clearance, plus practical checklists.
Do you need to file as a nonresident?
What counts as Bern-situs property?
| Asset type | Taxed by Bern? | Notes |
|---|---|---|
| Real property located in the Canton of Bern | Yes | Residential homes, condominiums, land, and commercial property in Bern. |
| Tangible personal property kept in Bern | Yes | Vehicles, boats registered/kept in Bern, equipment, art physically stored in the canton. |
| Intangibles (stock, bonds, cash, brokerage) | Generally no | Typically outside Bern’s base for nonresidents unless an asset has a business situs in Bern (e.g., permanent establishment). |
| Entity interests (AG/GmbH/partnership shares) | Generally no | Treated as intangibles. Look-through applies only where a specific Bern nexus/business situs arises by practice/law. |
How Bern limits the tax to the Bern portion
- Bern-taxable estate for a nonresident includes only Bern-situs assets, less deductions attributable to those assets (e.g., property mortgages, selling costs, local administration expenses).
- Coordination: If foreign estate/inheritance taxes apply, Bern may still assess on Bern 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 is commonly required to document exemption and asset values.
Bottom line: compute the Bern portion accurately; do not include non-Bern assets for a nonresident decedent.
Deadlines, extensions & payment
| Item | Timing | Notes |
|---|---|---|
| Inheritance return due | 6 months after death | File with the competent Bern office (Steuerverwaltung / Administration fiscale) based on property location/Bern 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 / attestation fiscale for transfers, land registry updates, or banking matters. |
Core items (nonresident focus)
Bern filings & documents
- Erbschaftssteuererklärung / Déclaration de succession — inheritance return for Bern-situs assets.
- Erbenverzeichnis / Liste des héritiers — list of heirs/beneficiaries with relationships and contacts.
- Gutachten/Bewertungen — appraisals for Bern property; statements proving asset location.
- Vollmacht / Procuration — Power of Attorney if a representative files in Bern.
- Steuerbescheinigung / Attestation fiscale — 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 Bern real estate.
- Evidence of situs for tangibles (storage, registration, mooring) within Bern.
Attach translations where required; follow the authority’s checklist on your notice.
Quick examples
Example — Chalet in the Bernese Oberland to children
Nonresident decedent owns a Bern chalet and foreign investments. The Bern return includes the chalet (and related debts/costs) only; foreign accounts are excluded from the Bern base.
Example — Boat stored on Lake Biel/Bienne to nephew
A boat moored in the canton passes to a nephew. The boat is Bern-situs tangible property and is included in the Bern computation even if the rest of the estate is abroad.
Nonresident filing checklist
Documents
- Death certificate; home-country letters of appointment; any Bern ancillary authority.
- List of Bern-situs assets with appraisals and location evidence.
- Will/contract; beneficiary designations; translations as needed.
Computations & timing
- Compute the Bern 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 Bern’s scope unless they have a business situs in Bern.
Do I have to file if there’s no Bern property?
Usually not. If the decedent had no Bern-situs assets, a Bern 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 / attestation fiscale) from the Bern tax administration. 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 Bern filing for Bern assets. Use home-country schedules/appraisals as support and request a Bern filing extension if valuations are pending.