Geneva Inheritance Tax Nonresident Guide
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Geneva Inheritance Tax — Nonresident Guide
For estates of decedents domiciled outside Geneva (or outside Switzerland) that own Geneva-situs assets. This page explains who must file, what is taxable in Geneva, how to limit the computation to Geneva assets, deadlines and extensions, payment and tax clearance, plus practical checklists.
Do you need to file as a nonresident?
What counts as Geneva-situs property?
| Asset type | Taxed by Geneva? | Notes |
|---|---|---|
| Real property located in the Canton of Geneva | Yes | Residential homes, condominiums, land, and commercial property in Geneva municipalities. |
| Tangible personal property kept in Geneva | Yes | Vehicles, boats on Lake Geneva (Genève), equipment, art physically stored in Geneva. |
| Intangibles (stock, bonds, cash, brokerage) | Generally no | Typically outside Geneva’s base for nonresidents unless the asset has a business situs in Geneva. |
| Entity interests (SARL/SA/partnership shares) | Generally no | Treated as intangibles. Look-through only where a specific Geneva nexus/business situs arises. |
How Geneva limits the tax to the Geneva portion
- Geneva-taxable estate for a nonresident includes only Geneva-situs assets, less deductions attributable to those assets (e.g., Geneva property debts, selling costs).
- Coordination: If foreign estate/inheritance taxes apply, Geneva may still assess on Geneva assets; claim double-tax relief only where provided by Swiss law/treaties.
- Exempt heirs: Spouse/registered partner and often direct descendants benefit from exemption/relief, but disclosure may still be required to document exemption and asset values.
Bottom line: compute the Geneva portion accurately; do not include non-Geneva assets for a nonresident decedent.
Deadlines, extensions & payment
| Item | Timing | Notes |
|---|---|---|
| Inheritance tax return due | 6 months after death | File with the competent Geneva authority (AFC or municipal coordination) based on Geneva nexus (last residence or Geneva property). |
| Extension to file | On written request before the due date | Provide reasons (e.g., pending appraisals). Extension to file does not extend time to pay once assessed. |
| Paying the tax | By the date on the assessment notice | Geneva typically sets ~30 days for payment. Interest on arrears accrues after the stated due date. |
| Tax clearance / certificate | After assessment/payment | Request a certificate evidencing Geneva inheritance tax compliance for transfers, land registry updates, or banking matters. |
Core items (nonresident focus)
Geneva filings & documents
- Déclaration de succession — inheritance tax return for Geneva-situs assets.
- Etat des héritiers / Erbenverzeichnis — list of heirs/beneficiaries with relationships and contacts.
- Valuation packages — appraisals for Geneva property; statements proving asset location.
- Power of Attorney — if a representative files in Geneva.
- Tax clearance request — certificate after filing/assessment/payment.
Foreign/home-country attachments
- Home-country probate/letters of appointment and will/contract documents.
- Deeds, land registry extracts, and valuations for Geneva real estate.
- Evidence of situs for tangibles (storage, mooring, registration) within Geneva.
Attach translations where required; follow the authority’s checklist on your notice.
Quick examples
Example — Geneva apartment to children
Nonresident decedent owns a Geneva apartment and foreign investments. The Geneva return includes the apartment (and related debts/costs) only; foreign accounts are excluded from the Geneva base.
Example — Boat moored in Geneva to nephew
Boat kept in the canton passes to a nephew. The boat is Geneva-situs tangible property and is included in the Geneva computation even if the rest of the estate is abroad.
Nonresident filing checklist
Documents
- Death certificate; home-country letters of appointment; any Geneva ancillary authority.
- List of Geneva-situs assets with appraisals and location evidence.
- Will/contract; beneficiary designations; translations as needed.
Computations & timing
- Compute the Geneva portion only; apply exemptions per heir class.
- Target the 6-month filing deadline; request a written extension if appraisals are pending.
- Plan for a tax clearance certificate if a sale or retitling is expected post-filing.
FAQs — Nonresident estates
Are nonresidents taxed on brokerage accounts?
Generally no. Intangibles of a nonresident (e.g., brokerage, stock, cash) are typically outside Geneva’s scope unless they have a business situs in Geneva.
Do I have to file if there’s no Geneva property?
Usually not. If the decedent had no Geneva-situs assets, a Geneva inheritance tax filing is generally not required. Verify titles and asset location carefully.
How do I get proof to close a sale or transfer?
After assessment/payment, request a tax clearance certificate from the Geneva authority. Land registry, banks, and buyers may require this for closing or retitling.
What if a home-country estate return isn’t required?
You may still need a Geneva filing for Geneva assets. Use home-country schedules/appraisals as support and request a Geneva filing extension if valuations are pending.