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Glarus Inheritance & Gift Tax — Cases & Worked Examples (2025)

Last updated: 12 Nov 2025

Glarus Inheritance & Gift Tax — Cases & Worked Examples

Use these case-style summaries and realistic hypotheticals to navigate Glarus (GL) inheritance & gift tax. We focus on recurring pain points: who is taxed (per beneficiary), situs of assets for nonresidents, exempt vs. taxable heir classes, valuation, debt allocation, and procedure.

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How to read these. GL inheritance/gift tax is assessed per beneficiary. Many disputes turn on: (i) whether an asset is GL-situs (immovable vs. movable), (ii) whether a beneficiary is exempt (spouse/registered partner; lineal relatives), (iii) proof of valuation and debt linkage, and (iv) meeting procedural deadlines.

Case Digests — Common Themes

Residence outside GL; apartment in Glarus left to sibling

Theme: Nonresident situs · Heir class: sibling (taxable) · Evidence: appraisal + mortgage tie-in

Holding (pattern): GL taxes the apartment as GL-situs immovable despite domicile elsewhere. Sibling is non-exempt; relationship rates apply.

Reasoning: Immovables are taxed where located. Debt demonstrably attached to the apartment reduces the beneficiary’s taxable base.

Practice: Provide a date-of-death valuation, land-registry extract, and lender statements referencing the property.

Partner (not registered) vs. registered partner

Theme: Exemption status · Evidence: civil status records

Holding (pattern): Registered partners are generally treated like spouses (exempt). Unregistered cohabitants are not exempt and face relationship-based rates.

Reasoning: Exemption turns on formal status on the transfer date.

Practice: Confirm status via civil registry; align will/beneficiary design accordingly.

Artwork stored in Glarus at death

Theme: Tangible movables kept in GL · Evidence: storage/provenance

Holding (pattern): If the artwork was normally kept in GL, it can be treated as GL-situs and taxed in GL for non-exempt beneficiaries.

Reasoning: Tangible movables follow the place where they are ordinarily kept.

Practice: Keep storage contracts, transport logs, and expert valuations.

Charitable legacy combined with taxable heir

Theme: Base reduction via exemption · Evidence: charity recognition

Holding (pattern): Recognized public-benefit charities are typically exempt; their share reduces the base remaining for taxable heirs.

Reasoning: Exempt portions are excluded before applying relationship rates to the remainder.

Practice: Include statutes/recognition letters and allocation schedule per beneficiary.

Worked Hypotheticals

Hypo A — Zurich resident, GL holiday flat to niece
Facts
Decedent domiciled ZH; GL flat CHF 800k; mortgage 200k; niece sole legatee of flat.
Issue
GL competence and taxable base.
Analysis
GL taxes the immovable at net value: CHF 800k − 200k = 600k. Niece is non-exempt → apply relationship rates.
Practice
Provide appraisal, mortgage statements, heirship docs.
Hypo B — GL resident, mixed heirs (spouse + unrelated friend)
Facts
Estate CHF 1.2m (incl. GL home 700k, mortgage 250k). Spouse 50% (exempt). Friend 50% of residue.
Issue
Exempt vs. taxable allocation and debt linkage.
Analysis
Spouse exempt. For friend’s share, ensure mortgage is attributed to the GL home to reduce the friend’s taxable base.
Practice
Allocation schedule + lender docs; consider charitable offset to shrink friend’s base.
Hypo C — Nonresident donor gifting GL apartment inter vivos to son
Facts
Donor domiciled abroad; gifts GL apartment to lineal descendant.
Issue
Gift tax competence and exemption.
Analysis
GL competence for immovable; lineal descendant generally exempt → no tax, but filing/notification can be required.
Practice
Notarial deed triggers timing; file as instructed; provide valuation and relationship proof.
Hypo D — Artwork alternately stored GL/ZH over years
Facts
Collection moved between storages; at death, part in GL.
Issue
“Normally kept” test for tangibles.
Analysis
For pieces ordinarily kept in GL, GL may assert situs; mixed evidence can split outcomes by item.
Practice
Maintain itemized storage history and independent valuations.

Practice Notes

  • Per-beneficiary computations: Build schedules by heir with exemptions/charity deducted before applying relationship rates.
  • Debt allocation: Link mortgages and liens to specific assets (esp. GL immovables) to reduce the base for the recipient of that asset.
  • Valuation: Date-of-death (or gift-date) market value with documentation acceptable to the canton/commune.
  • Deadlines: Follow the invitation/notice; request extensions before due dates.
  • Cross-canton/Border: Expect parallel assessments (GL for immovables; domicile for movables). Keep foreign/domestic tax proofs for relief claims.

These summaries are educational patterns based on common Swiss practices. For a matter-specific analysis, consider a fixed-fee review.

FAQs

Can GL tax movables of a nonresident decedent?

Movables (cash, securities) typically follow the last domicile, not GL. Tangible items normally kept in GL can be within GL scope.

Is a cohabiting partner exempt?

No. Only spouses/registered partners and lineal relatives are generally exempt. Unregistered partners are treated as non-exempt beneficiaries.

How do I reduce a taxable heir’s base?

Attribute relevant debts to GL immovables, consider partial charitable legacies (exempt), and verify valuations. Structure usufruct/remainder where appropriate.

Do we still have to file if everything is exempt?

Procedural filings/notifications may still be requested. Follow the authority’s invitation and instructions.

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