Geneva Inheritance Tax Cases
Last updated: 26 Oct 2025 •
Geneva Inheritance Tax — Case Notes & Practitioner Commentary
Geneva’s inheritance tax regime is grounded in cantonal law and administered by the Administration fiscale cantonale (AFC), with Swiss Civil Code (ZGB) succession rules providing the private-law backdrop. Reported court decisions dedicated solely to Geneva inheritance tax are limited; in practice, advisors begin with the cantonal statute, ordinances, administrative practice, and ZGB heirship/valuation concepts. Below are “authorities-first” case-style notes on recurring filing and audit issues.
Framework & Conformity (Cantonal Law & ZGB)
What it’s about
Defines Geneva’s competence to tax upon death, heir classes and exemptions, rate application, and administrative mechanics for residents and nonresidents with Geneva nexus.
Holding / Rule
Geneva computes inheritance tax on transfers within its taxing power, applying cantonal exemption/rate structures by heir class and relying on ZGB to identify heirs, shares, and valuation anchors.
Comment
Start with statutory text and AFC instructions. Use ZGB for heirship and entitlement; then apply Geneva-specific exemptions/rates and documentation requirements on the return.
Nonresident Situs & Scope (Geneva Nexus)
What it’s about
Nonresidents are taxed on Geneva-situs assets: real property located in the canton and tangible property physically present in Geneva. Most nonresident intangibles are outside scope absent a Geneva business situs.
Holding / Rule
Tax applies to the Geneva portion only. Returns mirror the overall estate schedules and then limit the computation to Geneva assets, with deductions allocated to those assets where appropriate.
Comment
Evidence of location, possession, and title is critical. For art, vehicles, or boats of high value, document where the asset was physically kept on the valuation date; coordinate with the Nonresident Guide.
Exempt Heirs & Rate Structure (Practice)
What it’s about
Spouse/registered partner and often direct descendants benefit from exemption or relief; more remote relatives and unrelated beneficiaries may be taxable at graduated cantonal/municipal rates.
Holding / Rule
Apply heir-class rules first to determine whether a filing is purely documentary (exempt) or whether tax is due. Rates depend on relationship and taxable share per beneficiary.
Comment
Even where exemptions apply, AFC often expects disclosure/valuation to evidence the claim. Keep relationship proofs (family register extracts) and attach as requested.
Deductions, Administration & Timing
What it’s about
Deductibility of debts, funeral costs, and administration expenses hinges on enforceability and documentation at (or reasonably tied to) the valuation date.
Holding / Rule
Allowable deductions are those legally owed and sufficiently evidenced; AFC expects invoices, orders, and proof of payment or enforceability.
Comment
Calendar creditor windows early. Late or disputed claims may be limited absent court approval or clear enforceability; consider whether subsequent information warrants an amended assessment.
Valuation & Timing (Date-of-Death Focus)
What it’s about
Fair market value at the relevant valuation date drives the computation. Real estate and significant tangibles require robust local appraisals; financial assets rely on statements as of the date of death.
Holding / Rule
AFC relies on objective market evidence. Adjustments post-death must reflect conditions existing at death or be otherwise recognized by cantonal practice.
Comment
Use Geneva-qualified appraisers and reconcile methods with any foreign/federal estate valuations to avoid mismatches that trigger queries.
References
- Administration fiscale cantonale Genève (AFC): ge.ch (search: succession, impôt sur les successions).
- Geneva cantonal legislation portal: ge.ch (inheritance/gift provisions; ordinances and circulars).
- Swiss Civil Code (ZGB) — Succession: fedlex.admin.ch (heirship, shares, legacies).
- Swiss Federal Supreme Court (BGer) database — tax/civil decisions: bger.ch (search terms: Genève, impôt sur les successions, évaluation, domicile, rattachement).