Schaffhausen Inheritance Tax Nonresident Guide
Last updated: 15 Nov 2025
Schaffhausen Inheritance Tax — Nonresident Guide
How the Canton of Schaffhausen (Kanton Schaffhausen) taxes nonresidents on Schaffhausen-situs assets: who is taxed, what’s in scope, cross-border coordination, filing mechanics, documents, examples, and FAQs.
At a Glance — Nonresident Exposure
What Counts as Schaffhausen-Situs Property
| Asset type | Nonresident SH treatment | Notes |
|---|---|---|
| Real estate in Schaffhausen | Included | Primary trigger; valuation at date of death. Land register extract required. |
| Tangible movables kept in SH | Included | Artwork, vehicles, valuables physically in the canton (storage proof helpful). |
| Business assets tied to SH PE | Potentially included | Functional allocation may attach assets to SH even if title sits elsewhere. |
| Bank deposits / portfolio shares | Generally excluded | Typically follow domicile of decedent; check for PE/functional nexus exceptions. |
| Non-SH property | Excluded | Handled by the competent canton/foreign state per allocation rules. |
Tip: Keep a clear SH schedule listing only assets and debts that belong in the Schaffhausen base to avoid double counting.
Cross-Border Examples
Germany domicile + SH apartment
Scope: SH taxes the apartment and allocable mortgage; Germany taxes the worldwide estate.
Action: Use date-of-death appraisal; align FX rates and claim credits; file a limited SH return for the apartment only.
UK domicile + SH-stored art
Scope: Tangible art physically stored in SH is included; portfolio shares remain outside SH scope.
Action: Provide storage/insurance evidence; exclude UK-held intangibles from the SH base.
FR company with SH workshop (PE)
Scope: Assets functionally tied to the SH facility may be allocated to SH.
Action: Document nexus (leases, payroll, photos); provide an allocation methodology.
US domicile + SH house (no mortgage)
Scope: House fully included; no debt deduction.
Action: Plan liquidity; consider instalment options with the tax office if needed.
Filing Mechanics (Nonresident Cases)
- Who files: Executor/administrator or local representative; beneficiaries may be addressed directly for their share.
- When to file: The tax office sets a due date by notice. Request extensions before the deadline if appraisals or foreign clearances are pending.
- Where to file/pay: See Forms & Deadlines for the latest official links, addresses, and portals.
- Computation model: SH-situs assets minus allocable debts and exemptions; rate class depends on relationship to decedent.
- Payments: Interest may accrue after the payment due date on the assessment letter; instalments may be possible on request.
Documents & Evidence Checklist
- Death certificate; will; succession certificate (Erbbescheinigung).
- SH land register extract; date-of-death appraisal; photos and floor plan.
- Mortgage statement as of date of death; bank proof of payoff/interest if applicable.
- Inventory of SH-held movables (storage/insurance contracts).
- Proof of beneficiary relationships (marriage/birth certificates; translations as needed).
- Foreign estate/inheritance returns and proof of tax paid for credit claims.
- Power of attorney for Swiss representative.
Need a quick estimate? Use the Schaffhausen Calculator.
FAQs
Do nonresidents pay SH tax on Swiss bank accounts?
Typically no — most intangibles follow the decedent’s domicile unless tied to a Schaffhausen permanent establishment.
Can I deduct general estate debts?
Only debts allocable to SH-situs assets (e.g., a mortgage on an SH property). Keep allocation evidence.
How do I avoid double taxation?
Coordinate valuation dates and FX rates; claim credits where available; keep consistent asset lists across jurisdictions.
Who receives the assessment?
Usually the estate representative; beneficiaries may receive share-based assessments depending on case setup.
Get help with a nonresident case
We prepare limited SH returns, coordinate cross-border relief, and manage valuations and filings.
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