Fribourg Inheritance Tax Cases
Last updated: 12 Nov 2025
Fribourg Inheritance & Gift Tax — Case Law & Standard Scenarios
Concise case notes and practical, worked examples for executors, heirs, and advisors dealing with Fribourg (FR) inheritance and gift tax. When reported decisions are limited, we provide “standard scenarios” that mirror how the cantonal rules are commonly applied in practice.
Key themes in Fribourg practice
- Who pays: Each beneficiary is assessed on their own share/legacy; close family (spouse/partner, lineal ascendants/descendants) are generally exempt.
- Relationship-driven rates: For non-exempt heirs (e.g., siblings, unrelated persons), cantonal rates apply and may be increased by a commune surcharge (cap: 70% of cantonal portion).
- Situs for nonresidents: Movable property is taxed by the decedent’s last domicile canton; real estate is taxed where located (locus of the property).
- Recurring deduction: A small standard deduction per beneficiary (CHF 5,000) is available and can generally be used once every five years.
Reported decisions (selected)
Takeaway: For nonresident decedents (or residents of another canton), Fribourg asserts taxing rights only on real estate situated in FR; movables remain taxable at the last domicile. Expect separate assessments and credit/relief mechanisms to avoid double tax.
Authority pattern: Cantonal guidance on situs and competence; see “Impôt sur les successions (FR)” and federal overviews.
Takeaway: Communes may levy a surcharge (up to 70% of the cantonal tax). In calculations, apply the surcharge to the cantonal tax after exemptions/deductions; the beneficiary’s commune of the decedent (or competence rules) controls.
Authority pattern: FR tax portal; regional practitioner tables for Suisse romande.
Standard scenarios (worked examples)
Illustrative examples using typical Fribourg rules. Actual rates/brackets can vary by amount and relationship; communal surcharge varies by commune. Use the calculator for tailored estimates.
Facts: FR-resident dies, leaves CHF 800,000 securities to their child.
Result: In Fribourg, lineal descendants are generally exempt from inheritance tax. No communal surcharge applies to exempt transfers.
Practice tip: Still file any required estate notifications; watch wealth tax carry-overs and probate steps.
Facts: FR-resident leaves CHF 200,000 cash to a sister.
Computation (illustrative): CHF 200,000 − CHF 5,000 deduction = CHF 195,000 taxable (cantonal); apply sibling rate (≈5.25%) ⇒ ≈ CHF 10,238 cantonal tax. If the commune levies, add up to 70% surcharge (max) ⇒ worst-case ≈ CHF 17,404 total.
Practice tip: Confirm exact commune multiplier; verify whether prior gifts affect progression or deductions.
Facts: Decedent bequeaths CHF 120,000 to a long-term cohabiting partner (no registered partnership).
Result (illustrative): CHF 115,000 taxable after the CHF 5,000 deduction; ≈8.25% cantonal ⇒ ≈ CHF 9,488, plus any commune surcharge.
Planning note: Consider registered partnership or testamentary structuring (e.g., usufruct + remainders) to reduce exposure.
Facts: Decedent domiciled in Geneva owns a holiday property in a FR commune; chalet passes to a niece.
Result: Fribourg taxes the immovable situated in FR; Geneva taxes movables at the domicile. The niece is non-exempt; apply FR cantonal rate for “other heirs” (progressive, up to ~22%) to the net value of the chalet allocable to her, then add any commune surcharge. Claim relief in Geneva where applicable.
Practice tip: Obtain a commune-accepted market valuation (and debt allocation) as of the date of death.
Facts: FR-resident leaves CHF 50,000 to a surviving mother.
Result: Lineal ascendants are generally exempt in Fribourg; confirm documentation for exemption and succession proof.
Facts: Will leaves CHF 300,000 to a recognized Swiss public-benefit charity and CHF 150,000 to a close friend in FR.
Result: The charitable legacy is typically exempt; the friend is taxed on their share at “other heirs” rates, less the CHF 5,000 deduction, plus any commune surcharge.
Practice tip: Attach proof of charitable status; separate calculations per beneficiary.
Procedural pitfalls
- Deadlines: Observe cantonal filing/payment time limits triggered by death; penalties/interest can apply for late compliance.
- Valuation date: Use the date-of-death value; for real estate, provide an appraisal acceptable to the commune/canton.
- Documentation: Heirship certificates, will, debt proofs, and any lifetime transfers relevant to progression or deductions.
- Commune variability: Surcharge differs by commune; do not assume 0% or the cap—verify locally.
- State of Fribourg — Inheritance & Gift Tax, Generalities (FR/DE pages: exemptions, competence, CHF 5,000 deduction; situs for real estate).
- Federal overviews (ESTV) on cantonal inheritance/gift tax frameworks.
- Practitioner tables for Suisse romande (communal surcharge up to 70% of the cantonal portion).
Use the Fribourg Calculator for estimates, then confirm commune surcharges and exemptions.
Talk to an advisor — Fribourg Inheritance Tax (fixed-fee) Contact