Grisons Inheritance Tax Nonresident Guide
Last updated: 13 Nov 2025
Grisons (Graubünden) Inheritance Tax — Nonresident (Situs) Guide
How Canton Grisons (Graubünden, GR) taxes inheritances and gifts when the decedent/donor is domiciled in another canton or abroad: what counts as GR-situs property, who files and pays, typical inter-canton/cross-border patterns, and practical planning pointers.
Nonresident Rules — At a Glance
What Is Grisons-Situs Property?
| Asset type | Grisons nonresident treatment | Notes |
|---|---|---|
| Real estate located in GR | Taxable in GR | Houses, apartments, land, and real rights (e.g., usufruct) over GR immovables. |
| Tangible movables normally kept in GR | Generally taxable in GR | Vehicles, art kept in GR; evidence of location/custody matters. |
| Bank accounts, securities, portfolio assets | Generally not taxed by GR | Taxation follows the last domicile of the decedent/donor. |
| Shares in companies | Typically follow domicile | Possible nexus if shares effectively represent rights in GR immovables; review facts. |
| Life insurance proceeds | Usually outside GR 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.
Inter-Canton & Cross-Border Allocation
- Within Switzerland: The canton of last domicile typically assesses movables; Grisons assesses GR real estate. Per-beneficiary computations apply to the GR portion.
- International estates: If domiciled abroad, GR taxes GR 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 GR property to reduce the taxable base in GR (provide documentation).
Worked Examples (Nonresidents)
Outcome: Grisons taxes the chalet value passing to the sister at the applicable relationship rate. Zurich handles movables at domicile. Mortgage reduces the GR base if tied to the chalet.
Practical: Provide a date-of-death appraisal, mortgage statements, and the heirship documents.
Outcome: Securities normally follow domicile (Germany), while the Grisons land is taxed in GR. The friend is non-exempt; apply GR rates to the land share.
Practical: Coordinate relief with German inheritance tax; keep foreign tax assessments for credit claims.
Outcome: Gift tax competence lies with Grisons 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 GR, it may be GR-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 GR-situs assets.
- Deadlines: Filing/payment timelines are set by the authority’s notice; request extensions promptly if needed.
- Where to file & pay: Grisons tax authority indicated on the invitation/assessment; use the reference numbers shown.
- Documents: Heirship certificate / probate documents, will/codicils, asset list, GR 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 GR 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 GR inheritance/gift tax on GR-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 GR 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 Grisons tax nonresidents on Swiss bank accounts?
Generally no. Financial movables usually follow the decedent’s last domicile, not Grisons.
Who taxes a Grisons apartment owned by a nonresident decedent?
Grisons taxes GR-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 Grisons, including when the asset is GR-situs.
What documents will the authority ask for?
Heirship/probate papers, GR asset valuations, debt proofs, beneficiary IDs/residency, and any foreign tax assessments for credit claims.