Geneva Inheritance Tax Guide:

Geneva Inheritance Tax Calculator Geneva Inheritance Tax Calculator

Geneva Inheritance Tax Calculator

Geneva Inheritance Tax — Calculator

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

Geneva Inheritance Tax — Calculator

This quick calculator estimates Geneva inheritance tax using a practical modelling approach: pick residency, enter the Geneva-situs portion (or derive it), add deductions, set the portion going to taxable (non-exempt) beneficiaries, and apply an assumed rate by heir class. Educational use only—actual assessments depend on cantonal/municipal rules, exemptions, and documentation.

Heads-up. In Geneva, spouse/registered partner and frequently direct descendants are exempt; other heir classes may be taxable at cantonal/municipal rates. This tool therefore (1) lets you set the portion to taxable heirs and (2) apply a rate assumption by class. For nonresidents, enter only Geneva-situs assets (e.g., Geneva real/tangibles). For residents, you can reduce the numerator by non-Geneva real/tangible to model a Geneva focus.

Geneva Inheritance Tax — Quick Calculator

Calculates instantly as you type. Educational model; real cases (heir-class specifics, municipal surcharges, cross-border issues, timing) may differ.

1) Decedent & estate

2) Deductions & exemptions

3) Beneficiaries (taxable share & rate)

Hint: set 0% for exempt heirs (spouse/registered partner or direct descendants).

4) Results

Geneva-focus base (numerator)
CHF 0
Post-deduction base
CHF 0
Taxable portion (after exemptions & share)
CHF 0
Applied rate
0.0%
Estimated Geneva inheritance tax
CHF 0
Effective rate on Geneva-focus base
0.00%
—

How to use the calculator

1) Pick residency & enter assets
Choose Resident and enter the worldwide gross estate; subtract any non-Geneva real/tangible to focus on Geneva for this model.
Choose Nonresident and enter only Geneva-situs real/tangible assets.
2) Add deductions/exemptions
Enter debts/administration, spousal/partner relief, charitable bequests, and the share to direct descendants (often exempt) to reduce the base.
3) Allocate to taxable heirs
Set the % share of the (post-deduction) base that passes to non-exempt beneficiaries (e.g., siblings, unrelated). Use 0% if everything goes to exempt heirs.
4) Set an assumed rate
Pick an heir class and adjust the assumed rate (%) to reflect cantonal/municipal practice for the case. The estimate applies that rate to the taxable share.
5) Read the outputs
Geneva-focus base shows the numerator for this model. Post-deduction base reflects exemptions/deductions. Taxable portion applies your % to taxable heirs, and the Estimated tax uses your rate.

Tips & limitations

  • This is a teaching estimator. Real assessments depend on cantonal law, municipal practice, heir class, exemptions, and proofs (appraisals, relationship documents, invoices).
  • Exempt classes: Spouse/registered partner and often direct descendants are exempt; use the inputs to remove those shares from the taxable base.
  • Nonresident focus: Model only Geneva-situs assets (e.g., Geneva real/tangibles). Intangibles of nonresidents are typically outside scope unless a business situs is established.
  • Documentation: Keep appraisals, land-registry extracts, invoices, and relationship proofs; these drive deductions and exemption claims.

Not legal or tax advice. Confirm current Geneva rules and any municipal modifiers for the date of death.

Related pages: Forms & Deadlines · Nonresident Guide · Planning · Cases