Filing due date: Typically the tax office sets the due date in the assessment letter. If no letter is received, notify the tax administration promptly after death or inheritance transfer.

Extension request: Extensions may be requested in writing before the due date citing outstanding valuations, foreign clearances or heir coordination. Late payment interest may apply.

Payment of tax: Once assessed, the payment deadline is indicated in the letter. Arrangements for instalments may be possible on request.

Many estates include foreign-assets or movable items pending valuation; make an early contact to obtain a deferral or protective submission.

Service des contributions (Impôt sur les successions)
Rue de la Gare 22
2001 Neuchâtel, Switzerland
Phone: +41 32 889 60 60
Email: impots@ne.ch

(Verify current contact details on the official website.)

• Completed form DS-01 (inheritance tax declaration).
• Death certificate + succession certificate (certificat d’héritier).
• Asset inventory and valuation report at date of death.
• Debt schedule specifically allocable to Neuchâtel-situs assets.
• Situs proof for real estate/movables/business assets in NE.
• Beneficiary relationship proof (marriage/birth certificates, translations if needed).
• Evidence of foreign estate/inheritance tax paid (if cross-border relief is claimed).
• Power of attorney for adviser if filing is outsourced.