St. Gallen Inheritance Tax Guide
Last updated: 14 Nov 2025
St. Gallen Inheritance Tax — Complete Guide
What executors and families need to know about the Canton of St. Gallen’s inheritance tax (Erbschaftssteuer): who is taxed, what’s taxed, common exemptions for close relatives, situs rules for nonresidents, filing mechanics & deadlines, planning considerations, calculator, and case law highlights.
St. Gallen Inheritance & Probate Basics
Who is taxed (conceptual)
St. Gallen levies an inheritance tax borne by each beneficiary’s share rather than an estate-level tax. Many Swiss cantons grant full exemption for spouses and descendants; transfers to other relatives and unrelated beneficiaries are typically taxable with progressive scales.
How Swiss probate works (high-level)
After death: inventory of assets & debts, succession certificate (Erbbescheinigung), potential community of heirs (Erbengemeinschaft), and coordination with the local tax authority. Real estate transfers require land register updates and (often) tax clearance.
St. Gallen Inheritance Tax — At a Glance
Need a quick estimate? Try the St. Gallen Inheritance Tax Calculator.
Official Pages, Forms & Where to File
- Canton of St. Gallen Tax Administration: Official guidance, addresses, and forms (see Forms & Deadlines).
- Swiss Civil Code (ZGB/CC): Succession basics (intestacy, shares, forced heirship) inform valuation and allocations.
- Land Register: Extracts and transfer procedures for St. Gallen real estate; often required for assessment and clearance.
St. Gallen Situs vs. Non-Situs Property (for Nonresidents)
| Asset type | St. Gallen treatment (nonresident) | Notes |
|---|---|---|
| Real property in St. Gallen | Included in SG base | Primary trigger for nonresident filings and payments. |
| Tangible movables kept in St. Gallen | Included | Artwork, vehicles, valuables physically located in the canton. |
| Intangibles (bank deposits, shares) | Generally follow domicile | Typically not SG-situs for nonresidents. |
| Business with fixed facility in St. Gallen | Potentially included | Allocation may apply to assets functionally tied to St. Gallen. |
Inter-cantonal and cross-border coordination is used to avoid double taxation; provide consistent documentation across jurisdictions.
Filing Mechanics & Deadlines
- When to file: Deadlines may be specified in a tax office letter; otherwise notify the authority promptly after death or transfer. Extensions are typically available on request.
- Who files: Executor/administrator or beneficiaries, depending on the case setup and local practice.
- Where to file & pay: St. Gallen tax office (see contacts and portals on Forms & Deadlines).
Planning Ideas to Reduce St. Gallen Inheritance Tax
- Beneficiary mix & exemptions. Align dispositive provisions with cantonal relationship-based preferences (e.g., spouse/descendant treatment vs. others).
- Real estate strategy. Consider restructuring, gifting, or selling St. Gallen immovable property in light of transfer taxes and valuation timing.
- Valuation readiness. Independent appraisals for property/closely held assets; document deductions and debts allocable to SG-situs assets.
- Cross-border credits. Coordinate with foreign estate/inheritance tax systems to secure relief and avoid timing mismatches.
- Liquidity planning. Ensure cash to settle cantonal assessments without forced sales; review life insurance ownership/beneficiaries.
For implementation steps, visit St. Gallen Inheritance Tax Planning or book a fixed-fee consult with Sesch TaxRep GmbH, Buchs SG via our St. Gallen Service page.
Case Law & Examples
Selected St. Gallen and Swiss decisions influence what’s included in the tax base, how situs is determined for nonresidents, and how valuations are tested. Browse concise summaries on the St. Gallen Inheritance Tax Cases page.
Major Recent Changes (Context)
Cantonal inheritance tax rules evolve through periodic legislative and administrative updates. Monitor annual guidance from the St. Gallen tax authority for adjustments to rate classes, exemptions, thresholds, and filing practice, and confirm treatment of gifts close to death where applicable.
FAQs
Does St. Gallen have an inheritance or an estate tax?
An inheritance tax (borne by the beneficiary’s share), not a U.S.-style estate tax on the estate as a whole.
Are spouses and descendants taxed?
In many Swiss cantons, spouses and descendants benefit from wide exemptions or strong preferences. St. Gallen’s exact brackets and exemptions are set by cantonal law; verify current rules on our Forms & Deadlines page.
When is the return due and can I extend?
The tax office typically sets a due date via notice. Extensions can be granted on request; interest/penalties may apply if payment is late.
How does St. Gallen tax nonresidents?
Primarily on St. Gallen-situs assets (especially real estate). Most intangibles follow the decedent’s domicile. See the Nonresident Guide.
Can you help me file or plan with a fixed fee?
Yes. Our Swiss inheritance tax work is delivered by Sesch TaxRep GmbH, Buchs SG. See the St. Gallen Service packages.
Need help filing or planning?
We assist with St. Gallen filings, nonresident situs analysis, valuations and cross-border coordination to avoid double taxation.
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