Lucerne Inheritance Tax Forms & Deadlines
Last updated: 14 Nov 2025
Lucerne (LU) Inheritance & Gift Tax — Forms, Deadlines & Filing
What heirs, executors and advisors need to know when filing in Canton Lucerne: required forms, who must file, deadlines, valuations, payments, and common pitfalls.
Who Must File
- Each taxable beneficiary (heir or legatee) files for their own share unless fully exempt (e.g., spouse/registered partner or direct descendant).
- An executor/representative may coordinate and file on behalf of multiple beneficiaries where authorized.
- For nonresidents with LU-situs assets, filing obligations arise specifically for the Lucerne assets (see Nonresident Guide).
Deadlines & Extensions
| Event | Deadline | Notes |
|---|---|---|
| Death (inheritance) | As stated in the authority’s invitation/notice | Request extensions before the due date to avoid surcharges. |
| Lifetime gift (LU-situs) | Following the notarial deed/trigger date (per notice) | Gift filings can be time-sensitive; check the deed date and Gemeinde practice. |
| Valuation submissions | Per separate request | Provide appraisals acceptable to the canton/Gemeinde. |
Tip: If valuation is pending, file timely with provisional figures and an extension request; follow up with the full appraisal when ready.
Forms & Where to File
Accessing the forms
- Lucerne (Steuerverwaltung) portal — download inheritance and gift tax forms (DE) and instructions.
- Confirm whether an e-filing option or secure upload is available for your Gemeinde/case.
Submission route
- Submit as per the invitation letter (postal address or digital channel) and include the reference number.
- Executors coordinating multiple beneficiaries should attach an allocation schedule by heir.
Documents & Valuation
| Item | Purpose |
|---|---|
| Heirship/probate certificate | Confirms legal heirs and shares. |
| Will, inheritance pact, codicil | Defines bequests, usufruct/remainders, and conditions. |
| Inventory of assets (death/gift date) | Identifies LU-situs immovables/tangibles and movables. |
| Valuation/appraisal of immovables | Market value acceptable to the canton/Gemeinde. |
| Debt proof (mortgages/liens) | Reduces the taxable base where tied to LU assets. |
| Prior gifts record | Tracks cumulative rules and anti-abuse checks. |
| Beneficiary ID/residency proof | Determines relationship class and rate/exemption. |
| Charity recognition | Supports exemption for public-benefit legacies. |
Payment & Assessment
- Each taxable beneficiary receives an assessment with amount due, reference number, and payment date.
- Pay using the methods indicated (payment slip/ESR or online transfer) by the due date; interest on arrears may apply after.
- Objections must be filed within the period shown on the tax decision; attach supporting evidence.
Penalties & Interest
- Late filing/payment: Can trigger penalties and/or interest from the due date.
- Under-declaration: Missing assets or weak valuations may cause re-assessment and surcharges.
- Non-response: May lead to a default assessment based on estimates.
Checklists
Executor / Estate coordinator
- Verify whether LU filing is triggered (check LU-situs assets).
- Collect heirship/probate documents and will/agreements.
- Order appraisals for LU immovables; link mortgages to assets.
- Prepare per-beneficiary allocation with exemptions/charity.
- File forms on time; include reference numbers on all pages.
- Calendar payment and objection deadlines.
- Keep proofs of filing and payment through the limitation period.
Individual beneficiary
- Confirm exemption status (spouse/registered partner, lineal heirs) vs. taxable.
- Provide ID/residency and share terms to the executor/advisor.
- Review assessment; raise questions promptly if amounts or valuations seem off.
- Pay by the due date and save confirmation.
FAQs
Who files if my transfer is exempt?
Even if exempt, a notification or simplified filing may be requested. Follow the instructions in the invitation letter.
What if the property valuation is delayed?
Request an extension in advance and submit provisional data; supplement with the full appraisal as soon as available.
Can I file electronically in Lucerne?
Some cases/Gemeinden allow e-submission; check the LU portal or your invitation for current options.
Is there a standard deduction per beneficiary?
Practice varies; Lucerne relies on relationship-based rates and documented deductions. Confirm the rules applicable to the year of death/transfer.