Geneva Inheritance Tax Forms & Deadlines
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Geneva Inheritance Tax — Forms & Deadlines
One-stop page for Geneva inheritance tax filing: who must file, which forms you need, due dates and extensions, how to file and pay, penalties and interest, and practical checklists.
Who must file?
Core forms & where to get them
Geneva forms & documents
- Déclaration de succession — inheritance tax return listing assets, debts, and beneficiaries.
- Etat des héritiers / Erbenverzeichnis — list of heirs/beneficiaries with relationships and contacts.
- Valuation attachments — appraisals/statements for real property, bank accounts, and securities as of the date of death.
- Power of Attorney — if a representative files for the estate or heirs.
- Tax clearance request — certificate after assessment/payment for registry/banking purposes.
Administration fiscale cantonale Genève (AFC)
Forms are typically issued by the canton; municipalities may assist where relevant.
Attachments commonly required
- Death certificate and family register extract.
- Will or inheritance contract, probate documents (if any).
- Bank/portfolio statements and property valuations as of date of death.
- Relationship proofs to claim exemptions or reduced rates.
Follow the instructions on the Geneva notice for the full list of required attachments.
Deadlines, extensions & installments
| Item | When due | Notes |
|---|---|---|
| Inheritance tax return (déclaration de succession) | 6 months after date of death | File with the competent Geneva authority based on the decedent’s last residence or Geneva-situs property. |
| Extension to file | On written request before the deadline | Provide reasons (e.g., pending appraisals). Extension to file does not extend time to pay once assessed. |
| Payment of tax | As stated on the assessment notice | Geneva typically sets a payment deadline (often ~30 days). Interest on arrears accrues after the stated due date. |
| Provisional payments | Any time before assessment | Heirs may make on-account payments to reduce interest exposure; reference the estate file number if available. |
How to file & pay
Submission
Inheritance returns are primarily filed on paper with the Administration fiscale cantonale (AFC) – Geneva. Some correspondence may be handled electronically if approved. Always follow the address and instructions on your notice.
Payment, penalties & interest
- Payment: by the deadline stated on the assessment (commonly ~30 days).
- Interest on arrears: accrues after the due date on unpaid amounts.
- Administrative fines: possible for late filing, under-reporting, or non-disclosure.
Sanctions are applied case-by-case under cantonal rules.
Practical checklists
Before filing
- Confirm domicile and identify Geneva-situs assets (for nonresidents).
- Collect valuations and statements as of the date of death.
- Compile the heirs list and relationship proofs for exemptions.
- Request municipal or registry extracts for real estate where needed.
When extending
- Submit a written extension request before the 6-month deadline with reason and estimated timeline.
- Consider a provisional payment to limit interest.
- Track payments so they can be credited on assessment.
FAQs
When is the Geneva inheritance tax return due?
Generally within six months after the date of death. The authority may grant more time on written request, but payment remains due by the date shown on the assessment, and interest applies to late payment.
How do I get more time to file?
Apply in writing to the competent Geneva office before the deadline. Explain the reason (e.g., pending appraisals). An approved filing extension does not extend time to pay.
Where do I get the forms?
Forms are issued by the Administration fiscale cantonale (AFC). Contact details appear on your notice; general information is available at ge.ch.
What must be attached?
Death certificate, family register extract, will/contract, appraisals, bank and portfolio statements, real property valuations, and relationship proofs to claim exemptions or reduced rates.