1. Filing obligation

Who must file:

• Resident decedents: The heirs or estate administrators must file a complete inheritance tax return covering worldwide assets, subject to relief for foreign real/tangible property.
• Nonresident decedents: A limited filing is required for Schaffhausen-situs property (e.g., real estate or tangible assets located in the canton).
• Executors or estate representatives abroad may delegate the filing to a Swiss tax agent or local representative.

2. Due dates

• Standard deadline: Within 6 months from the date of death.
• Notification to authorities: Normally initiated automatically when death is recorded, but the Steueramt may issue a direct request to heirs.
• Extensions: Granted upon written request, generally up to an additional 6 months if justified (e.g. valuation pending, probate delays).
• Payment due: Assessment invoice is typically payable within 30 days of issuance.

3. Forms & submission

Forms:

• Form „Erbschaftssteuererklärung“ (inheritance tax return) — main form for estate declaration.
• Form „Inventarverzeichnis“ — detailed list of assets, valuations, and debts.
• Form „Nachlassbewertung“ — valuation statement for real estate and shares.

Attachments:

• Official death certificate.
• Probate order or certificate of inheritance (Erbbescheinigung).
• Appraisals for real estate and business shares.
• Bank statements, security portfolios, and life-insurance certificates.

Submission methods

• Paper submission to:
  Kantonales Steueramt Schaffhausen
  Bahnhofstrasse 23, 8200 Schaffhausen
• Email submissions are not accepted for official filing.
• Online upload (for digital agents) via the official Schaffhausen tax portal.

4. Signature & certification

• All heirs (or the authorised representative) must sign the return.
• If multiple heirs reside abroad, a local Swiss proxy may sign with a power of attorney.
• Certified translations are required for foreign-language documents.

5. Late filing & penalties

• Late filing penalty: Administrative fines possible if reminders are ignored.
• Late payment interest: Typically accrues at ~4–5% p.a. (subject to cantonal decision).
• Voluntary disclosure: If an asset is later reported, penalties can often be mitigated through timely correction.

6. Contacts

Kantonales Steueramt Schaffhausen
Bahnhofstrasse 23
8200 Schaffhausen
📞 +41 52 632 73 37
🌐 www.steuern.sh.ch

Office hours: Monday–Friday, 8:00–12:00 and 13:30–17:00 (CET).

Need assistance?

Our Swiss tax partner Sesch TaxRep GmbH (Buchs SG) assists with full inheritance filings, extensions, valuations, and inter-cantonal allocations on a fixed-fee basis.

Contact Sesch TaxRep GmbH — Schaffhausen Inheritance Tax Service