St. Gallen Inheritance Tax Guide:

St. Gallen Inheritance Tax Calculator St. Gallen Inheritance Tax Calculator

St. Gallen Inheritance Tax Calculator

St. Gallen Inheritance Tax — Calculator

Last updated: 14 Nov 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)

St. Gallen Inheritance Tax — Calculator

This quick calculator estimates Canton St. Gallen inheritance tax using a practical modelling approach: choose residency, enter the St. Gallen–situs portion (or derive it), add deductions and exempt shares, set the portion going to taxable (non-exempt) beneficiaries, and apply an assumed rate by heir class. Educational use only—actual assessments depend on cantonal/communal rules and documentation from the Steueramt des Kantons St. Gallen. Swiss service delivered by Sesch TaxRep GmbH, Buchs SG.

Get help: St. Gallen Inheritance & Gift Tax Service (fixed-fee) — Sesch TaxRep GmbH, Buchs SG
Heads-up. In St. Gallen, spouse/registered partner and often direct descendants benefit from exemption/relief; other heir classes may be taxable at cantonal/communal rates. This tool therefore lets you (1) set the portion to taxable heirs and (2) apply a rate assumption by class. For nonresidents, enter only St. Gallen–situs assets (e.g., SG real/tangibles). For residents, you can reduce the numerator by non-SG real/tangible to model an SG focus.

St. Gallen Inheritance Tax — Quick Calculator

Calculates instantly as you type. Educational model; real cases (heir-class specifics, communal surcharges, cross-border issues, timing) may differ.

1) Decedent & estate

2) Deductions & exemptions

3) Beneficiaries (taxable share & rate)

Hint: set 0% for exempt heirs (spouse/registered partner or direct descendants).

4) Results

St. Gallen–focus base (numerator)
CHF 0
Post-deduction base
CHF 0
Taxable portion (after exemptions & share)
CHF 0
Applied rate
0.0%
Estimated St. Gallen inheritance tax
CHF 0
Effective rate on SG-focus base
0.00%
—

How to use the calculator

1) Pick residency & enter assets
Choose Resident and enter the worldwide gross estate; subtract any non-St. Gallen real/tangible to focus on St. Gallen for this model.
Choose Nonresident and enter only St. Gallen–situs real/tangible assets.
2) Add deductions/exemptions
Enter debts/administration, spousal/partner relief, charitable bequests, and the share to direct descendants (often exempt) to reduce the base.
3) Allocate to taxable heirs
Set the % share of the (post-deduction) base that passes to non-exempt beneficiaries (e.g., siblings, unrelated). Use 0% if everything goes to exempt heirs.
4) Set an assumed rate
Pick an heir class and adjust the assumed rate (%) to reflect cantonal/communal practice for the case. The estimate applies that rate to the taxable share.
5) Read the outputs
St. Gallen–focus base shows the numerator for this model. Post-deduction base reflects exemptions/deductions. Taxable portion applies your % to taxable heirs, and the Estimated tax uses your rate.

Tips & limitations

  • This is a teaching estimator. Real assessments depend on cantonal law, communal practice, heir class, exemptions, and proofs (appraisals, relationship documents, invoices).
  • Exempt classes: Spouse/registered partner and often direct descendants are exempt; use the inputs to remove those shares from the taxable base.
  • Nonresident focus: Model only St. Gallen–situs assets (e.g., SG real/tangibles). Intangibles of nonresidents are typically outside scope unless a business situs is established.
  • Documentation: Keep appraisals, land-registry extracts, invoices, and relationship proofs; these drive deductions and exemption claims.
  • Payment timing: Plan liquidity for the assessment due date (often ~30 days); interest on arrears applies after that date.

Not legal or tax advice. Confirm current St. Gallen rules and any communal modifiers for the date of death with the Steueramt.

Related pages: Forms & Deadlines · Nonresident Guide · Planning · Cases