Nonresident decedent with Nidwalden apartment — exclusive situs approach

Holding (concise): Nidwalden inheritance tax applies to NW-situs immovable property held by a nonresident at death; other assets are excluded unless a specific connecting factor applies.

Reasoning: Inter-cantonal allocation places exclusive taxing right for immovable property at the situs; this prevents double taxation across cantons.

Practice point: File a NW inheritance return limited to NW property; claim foreign/cantonal relief as applicable.

Use in filings: Limit debt allocation to mortgages tied to the NW property; exclude non-NW intangibles.

FMV at death vs. post-mortem movements

Holding (concise): The tax base reflects fair market value at the moment of death; later fluctuations are generally irrelevant unless expressly allowed by guidance.

Reasoning: Inheritance tax targets the transfer point; subsequent changes don’t retroactively alter the taxable base.

Practice point: Commission an appraisal effective on the date of death and capture lender balances as of that date.

Use in filings: Anchor comparables to the valuation date and append the appraisal plus bank/mortgage statements.

Relationship-based relief — evidentiary burden

Holding (concise): Preferential treatment hinges on documented kinship; taxpayers must substantiate status to access exemptions or lower bands.

Reasoning: Cantonal law ties rates to relationship degree; burden of proof lies with the claimant.

Practice point: Provide civil-status records and translations where needed at the outset.

Use in filings: Attach certified copies to avoid reassessment or delays.

Functional allocation to a Nidwalden permanent establishment

Holding (concise): Assets functionally tied to a Nidwalden PE may be allocated to NW even if formal title sits elsewhere.

Reasoning: Substance-over-form prevents leakage where an operational nexus exists in NW.

Practice point: Build an allocation schedule with asset ledgers, use evidence, and location proof; reconcile inter-cantonal positions.

Use in filings: Attach facility lease, photos, and apportionment methodology.

Deadlines, extensions, and interest accrual

Holding (concise): Extensions are typically available if requested before the due date; late payment interest accrues from statutory deadlines.

Reasoning: Administrative practice balances timely collection with realistic appraisal timeframes.

Practice point: File a protective notice and extension request when third-party valuations or foreign clearances are pending.

Use in filings: Keep the extension letter and demonstrate valuation progress to mitigate penalties.

German estate + Nidwalden chalet — coordinated relief

Issue: DE-domiciled decedent holds NW chalet; Germany taxes worldwide estate; NW taxes NW-situs real estate.

Approach: Value the chalet at date of death; allocate NW mortgage; claim credits/relief to reduce double taxation; align FX and valuation dates.

What to attach: Appraisal (DoD), mortgage statement, DE computations, proof of foreign tax paid/to be paid.

Portfolio shares vs. artwork stored in Nidwalden

Issue: Distinguish domicile-tracked intangibles from NW-situs tangibles.

Approach: Exclude shares from NW base; include NW-stored art; provide storage/insurance docs as proof of location.

What to attach: Custody statements, storage/insurance docs, photographed inventory.