Geneva Inheritance Tax Guide
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Geneva Inheritance Tax — Overview
Geneva levies a cantonal inheritance tax administered by the Administration fiscale cantonale (AFC). 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 only through a Geneva-situs scope that limits liability to Geneva real and tangible property. AFC Geneva • ZGB succession rules
Key facts
Who must file
- Residents: The estate (heirs or personal representative) files a déclaration de succession when tax may be due or for documentation of exemptions/valuations.
- Nonresidents: File if Geneva-situs real or tangible property is transferred and tax may arise after exemptions.
- Signer: Heirs collectively or a designated representative (POA acceptable per AFC practice).
Deadlines
- Return: Generally due within 6 months of death.
- Extension to file: Possible on written request; does not extend payment time once assessed.
- Payment: Due by the date on the assessment notice (commonly ~30 days); interest thereafter.
Computation
- Start from ZGB heirship and an estate inventory; apply Geneva exemptions/rates by heir class.
- Nonresidents: Limit the base to Geneva-situs assets and related debts/expenses.
- Appraisals and relationship proofs are central to the assessment outcome.
Residents vs. nonresidents — Geneva-situs scope
| Category | What’s included | Notes |
|---|---|---|
| Residents | Estate reported under Geneva competence; exemptions by heir class determine taxability. | Marital regime, will/contract, and usufructs can shape allocation and reliefs. |
| Nonresidents | Geneva-situs real estate and tangible property physically in the canton; most intangibles excluded unless tied to a Geneva business situs. | Document asset location, titles, and any debt allocation to Geneva property. |
Core forms & where to file
Geneva AFC
- Déclaration de succession (inheritance tax return).
- Etat des héritiers / Erbenverzeichnis (heirs/beneficiaries list).
- Extension request (written), tax clearance certificate (post-assessment).
Primary portal: Administration fiscale cantonale Genève
Typical attachments
- Death certificate; family register extract; will/inheritance contract; letters of appointment.
- Appraisals, land-registry extracts, and statements as of date of death.
- Invoices/proof for deductible expenses; relationship proofs for exemptions.
Planning highlights
Married couples & partners
- Leverage exempt classes (spouse/registered partner; often direct descendants).
- Align matrimonial property regime, will/contract, and beneficiary designations.
Nonresident & real estate
- Model only the Geneva-situs portion and related liabilities.
- Secure appraisals early; plan liquidity for the assessment due date.
FAQs
Are direct descendants taxed in Geneva?
They often benefit from exemption/relief. Disclosure and valuation may still be required to document the exemption.
Do I file if there’s no Geneva nexus?
Usually no. If neither the decedent nor the estate has Geneva-situs assets or domicile, a Geneva inheritance filing is generally not required.
References
- Administration fiscale cantonale Genève — guidance & forms (succession, exemptions, valuations).
- Geneva cantonal legislation (inheritance/gift provisions; ordinances and circulars).
- Swiss Civil Code (ZGB) — succession (heirship, shares, legacies, usufructs).
- Swiss Federal Supreme Court database — decisions touching succession/valuation and Geneva practice.