Glarus Inheritance Tax Nonresident Guide
Last updated: 12 Nov 2025
Glarus Inheritance Tax — Nonresident (Situs) Guide
How Canton Glarus (GL) taxes inheritances and gifts when the decedent/donor is domiciled outside Glarus or outside Switzerland: what counts as GL-situs property, who files and pays, typical cross-canton/cross-border patterns, and practical planning pointers.
Nonresident Rules — At a Glance
What Is Glarus-Situs Property?
| Asset type | Glarus nonresident treatment | Notes |
|---|---|---|
| Real estate located in GL | Taxable in GL | Houses, apartments, land, and real rights (e.g., usufruct) over GL immovables. |
| Tangible movables normally kept in GL | Generally taxable in GL | Vehicles, art kept in GL; evidence of location/custody matters. |
| Bank accounts, securities, portfolio assets | Generally not taxed by GL | Taxation follows the last domicile of the decedent/donor. |
| Shares in companies | Typically follow domicile | Possible nexus if shares effectively represent rights in GL immovables; review facts. |
| Life insurance proceeds | Usually outside GL scope for nonresidents | Check policy owner/beneficiary and local rules. |
Key idea: Real estate is taxed where it sits; most other assets follow the decedent’s last domicile. For mixed estates, expect parallel assessments and relief mechanisms to avoid double tax.
Mixed-Canton & Cross-Border Allocation
- Inter-canton cases (within Switzerland): The canton of last domicile typically assesses movables; Glarus assesses GL real estate. Per-beneficiary computations apply to the GL portion.
- International cases: If domiciled abroad, GL taxes GL immovables while the home country may tax the worldwide estate. Claim available credits/relief to prevent double taxation.
- Debts & costs: Allocate mortgages and sale costs tied to the GL property to reduce the taxable base in GL (provide documentation).
Worked Examples (Nonresidents)
Outcome: Glarus taxes the apartment value passing to the sister at the applicable relationship rate. Zurich handles movables at domicile. Mortgage reduces the GL base if tied to the apartment.
Practical: Provide a date-of-death appraisal, mortgage statements, and the heirship documents.
Outcome: Securities normally follow domicile (Germany), while the Glarus land is taxed in GL. The friend is non-exempt; apply GL rates to the land share.
Practical: Expect to coordinate relief with German inheritance tax; keep foreign tax assessments for credit claims.
Outcome: Gift tax competence lies with Glarus for the immovable. Spouse/registered partner or lineal relatives may be exempt; others taxed by relationship.
Practical: Notarized deed triggers filing; check deadlines and provide valuation.
Outcome: If the artwork was normally kept in GL, it may be GL-taxable for the recipient; confirm storage records and valuation.
Practical: Provide provenance, storage contracts, and expert valuation.
Filing Mechanics & Documents (Nonresidents)
- Who files: The taxable beneficiary (or appointed representative) for their share relating to GL-situs assets.
- Deadlines: Filing/payment timelines are set by the authority’s notice; request extensions promptly if needed.
- Where to file & pay: Glarus tax authority indicated on the invitation/assessment; use the reference numbers shown.
- Documents: Heirship certificate / probate documents, will/codicils, asset list, GL property appraisal (as of death/gift), debt evidence, beneficiary ID/residency, and any foreign tax assessments for credits.
- Representation: Nonresidents often appoint a Swiss contact/representative for notices and coordination.
Planning Ideas for Nonresidents
- Ownership & beneficiary design. If leaving GL real estate to non-exempt heirs, model the cantonal rate impact and consider charitable offsets.
- Registered partnership / spouse route. Transfers to spouses/registered partners are typically exempt; status can eliminate GL inheritance/gift tax on GL-situs assets.
- Usufruct/remainder structures. Provide use to an exempt spouse/partner with remainder to others; ensure civil-law compliance and proper valuation.
- Debt allocation. Maintain clear mortgage linkage to the GL property to reduce the taxable base.
- Evidence for credits. For cross-border estates, keep foreign tax proof to claim relief and avoid double taxation.
FAQs
Does Glarus tax nonresidents on Swiss bank accounts?
Generally no. Financial movables usually follow the decedent’s last domicile, not Glarus.
Who taxes a Glarus apartment owned by a nonresident decedent?
Glarus taxes GL-situs real estate. The domicile canton/country generally taxes movables; claim relief to avoid double taxation.
Are spouses/registered partners and children taxed if the decedent was nonresident?
Transfers to spouses/registered partners and lineal descendants are generally exempt in Glarus, including when the asset is GL-situs.
What documents will the authority ask for?
Heirship/probate papers, GL asset valuations, debt proofs, beneficiary IDs/residency, and any foreign tax assessments for credit claims.