St. Gallen Inheritance Tax Nonresident Guide
Last updated: 14 Nov 2025
St. Gallen Inheritance Tax — Nonresident Guide
How the Canton of St. Gallen (Kanton St. Gallen) taxes nonresidents on St. Gallen-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 St. Gallen-Situs Property
| Asset type | Nonresident SG treatment | Notes |
|---|---|---|
| Real estate in St. Gallen | Included | Primary trigger; valuation at date of death. Land register extract required. |
| Tangible movables kept in SG | Included | Artwork, vehicles, valuables physically in the canton (storage proof helpful). |
| Business assets tied to SG PE | Potentially included | Functional allocation may attach assets to SG even if title sits elsewhere. |
| Bank deposits / portfolio shares | Generally excluded | Typically follow domicile of decedent; check for PE/functional nexus exceptions. |
| Non-SG property | Excluded | Handled by the competent canton/foreign state per allocation rules. |
Tip: Keep a clear SG schedule listing only assets and debts that belong in the St. Gallen base to avoid double counting.
Cross-Border Examples
Germany domicile + SG chalet
Scope: SG taxes the chalet and allocable mortgage; Germany taxes the worldwide estate.
Action: Use date-of-death appraisal; align FX rates and claim credits; file a limited SG return for the chalet only.
UK domicile + SG-stored art
Scope: Tangible art physically stored in SG is included; portfolio shares remain outside SG scope.
Action: Provide storage/insurance evidence; exclude UK-held intangibles from the SG base.
FR company with SG workshop (PE)
Scope: Assets functionally tied to the SG facility may be allocated to SG.
Action: Document nexus (leases, payroll, photos); provide an allocation methodology.
US domicile + SG apartment (no mortgage)
Scope: Apartment 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: SG-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).
- SG 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 SG-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 St. Gallen Calculator.
FAQs
Do nonresidents pay SG tax on Swiss bank accounts?
Typically no — most intangibles follow the decedent’s domicile unless tied to a St. Gallen permanent establishment.
Can I deduct general estate debts?
Only debts allocable to SG-situs assets (e.g., a mortgage on a SG apartment). 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 SG returns, coordinate cross-border relief, and manage valuations and filings.
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