Fribourg Inheritance Tax Forms & Deadlines
Last updated: 12 Nov 2025
Fribourg Inheritance & Gift Tax — Forms, Deadlines & Filing
What beneficiaries and executors need to file for Fribourg (FR) inheritance and gift tax: who files, when it’s due, the forms & documents you’ll need, valuation rules, commune surcharge handling, payment, and penalties.
Who Must File
- Tax subject: In Fribourg, inheritance/gift tax is levied per beneficiary (heir or legatee), based on that person’s share.
- Exempt relationships: Spouses/registered partners and lineal ascendants/descendants are generally exempt; others (e.g., siblings, unrelated persons) may be taxable.
- Representative filing: Executors/representatives can coordinate filings for multiple beneficiaries; each taxable person is assessed separately.
- Nonresidents: If the decedent/donor was not domiciled in FR, filing may still be required for FR-situs assets (e.g., real estate in Fribourg).
Deadlines & Extensions
| Trigger | Typical timing | Notes |
|---|---|---|
| Death (inheritance) | Authority notice sets the deadline; commonly weeks to a few months from notice | Payment typically follows assessment; request extensions promptly if needed. |
| Inter vivos gift | Short filing window after the gift or notarized deed | Property transfers (immovables) usually trigger immediate filing obligations. |
| Valuation updates | On request | Provide appraisals or supplemental evidence by the given date. |
Tip: Deadlines and extension practice vary with facts and the competent commune. Always follow the specific date shown on the authority’s invitation/notice.
Forms & Where to File
Official pages
- Fribourg — Inheritance & Gift Tax (general information pages, FR/DE)
- FAQ & contact details for the competent office/commune
Use the official links from the Fribourg tax portal to access the current forms, contact details, and any e-services.
Filing route
- Paper or online: Depending on the form; check current instructions.
- Where to send: The competent cantonal/communal address shown on the notice or form instructions.
- Signatures: Beneficiaries (or representatives with power of attorney).
Documents & Valuation
| Item | Why it’s needed |
|---|---|
| Heirship/probate documents | Establishes standing and the allocation of shares/legacies. |
| Will, codicils, agreements (e.g., inheritance pact) | Defines bequests and any usufruct/remainder structures. |
| Asset inventory (as of death/gift date) | Securities, cash, real estate, tangibles; include location for situs analysis. |
| Valuations/appraisals | Market value for immovables; fair value for tangibles; acceptable to commune/canton. |
| Debt evidence | Mortgages/liens allocated to specific assets reduce the taxable base. |
| Prior gifts from the same donor | Tracks the CHF 5,000 per-beneficiary deduction (once within five years). |
| Charity status documents | Proof that a donee is a qualifying public-benefit organization (for exemption). |
| Beneficiary ID & residency | Determines relationship-based rates and competence. |
| Foreign tax assessments (if any) | Support for credit/relief in cross-border or inter-canton cases. |
Payment & Assessment
- Per-beneficiary assessment: Each taxable heir/legatee receives a separate assessment reflecting exemptions, deductions (incl. CHF 5,000 rule), and any commune surcharge.
- Payment methods: Follow instructions on the assessment/notice (reference numbers are critical).
- Objections: Decisions typically include a short window to object/appeal; respect the stated form and deadline.
Penalties & Interest
- Late filing/payment: May trigger surcharges and interest from the due date or assessment date.
- Incomplete disclosure: Missing assets or documentation can lead to reassessment and penalties.
- Missed deadlines: If you cannot comply, request an extension before the due date shown on the notice.
Checklists
- Confirm competence (canton/commune) and responsible office.
- Collect heirship/probate documents and will/pacts.
- Compile asset inventory and valuations; allocate debts.
- List beneficiaries by relationship (exempt vs. taxable).
- Track prior gifts for each beneficiary (5-year deduction rule).
- Prepare per-beneficiary computations and review surcharge.
- File forms, monitor notices, calendar payment dates.
- Verify your relationship/exemption status.
- Provide ID/residency and contact details for notices.
- Supply any prior-gift data and charity documents (if relevant).
- Review your assessment; request clarification if needed.
- Pay by the stated deadline using the correct reference.
FAQs
Who actually files — the estate or the beneficiaries?
Fribourg taxes each beneficiary on their share; beneficiaries (or a representative) typically file and are assessed separately.
What if we can’t obtain the real-estate appraisal in time?
Request an extension before the due date and submit interim information; follow up with the full appraisal as instructed.
How is the commune surcharge paid?
It’s included in the assessment issued by the competent authority; pay the total shown with the specified reference.
Are spouses/registered partners and children required to file?
They are generally exempt, but procedural filings/notifications can still be required; follow the notice instructions.
Do nonresident cases file differently?
For nonresidents, filings relate to FR-situs assets (e.g., FR real estate). Expect coordination with the domicile jurisdiction.