St. Gallen Inheritance Tax Forms & Deadlines
Last updated: 14 Nov 2025
St. Gallen Inheritance Tax — Forms, Addresses & Deadlines
One place for executors and families to find the right St. Gallen (Kanton St. Gallen) inheritance tax forms, filing addresses/portals, typical deadlines and extension practice, plus a ready-to-use documents checklist.
Official Pages & Contacts (St. Gallen)
Insert: office address • phone • email • official inheritance/gift subpage
Which Forms Do I Need?
| Form / Link | When to use | Who submits | Notes |
|---|---|---|---|
| Inheritance tax return (SG) Primary computation/beneficiary schedules |
Estate with SG-situs assets or SG-domiciled decedent | Executor/administrator, or beneficiaries if required | Attach asset inventory, valuations, debt schedule, relationship proofs |
| Gift tax declaration (SG) | Lifetime transfers with SG nexus (as applicable) | Donor/recipient per local rules | Helps contextualise gifts close to death |
| Extension request | Before the stated due date on assessment/notice | Executor/representative | Explain pending appraisals/foreign clearances to reduce late interest |
| Installment/payment plan request | If liquidity is tight near the due date | Executor/beneficiary liable for payment | Propose schedule; include evidence of constraints |
| Representative authorisation (PoA) | To appoint a Swiss representative | Executor/beneficiaries | Attach passport/ID copies as requested |
Replace the Form / Link URLs with the official St. Gallen downloads/portals when available.
Deadlines & Extensions
- Due date — Typically specified in the tax office’s notice/assessment letter. If you have no notice yet, notify the authority and request guidance.
- Extensions — Commonly granted if requested before the due date and supported by reasons (e.g., appraisal pending, foreign probate).
- Payment — Interest on arrears may accrue after the payment deadline shown on the assessment letter.
- Nonresident cases — File a limited return covering St. Gallen-situs assets only (see Nonresident Guide).
How to File
Submission methods
- Online: Upload via the official portal (link above once inserted).
- Mail: Send signed forms and attachments to the postal address.
- In person: Deliver at the counter if available; obtain a stamped receipt.
Bank/payment
- Use the payment slip / reference provided on your assessment.
- Retain bank proof for your records and to support penalty/interest queries.
Documents Checklist (Attach as Applicable)
- Death certificate; will; succession certificate (Erbbescheinigung).
- Asset inventory with date-of-death fair market values.
- Real estate: land register extract (SG), appraisal report (DoD), photos/floor plan.
- Debts: mortgage statement(s) as of DoD; other allocable liabilities to SG assets.
- Beneficiaries: civil-status documents (marriage/birth certificates; translations if needed).
- Cross-border: foreign estate/inheritance returns; proof of foreign tax paid/assessed.
- Powers of attorney; representative’s ID.
Need to size the bill? Try the St. Gallen Calculator or see Planning.
FAQs
Where do I get the latest official forms?
Use the authority’s website (replace placeholders above with official links) or contact the office for current PDFs and portal access.
Can I file before the appraisal is ready?
File an extension or submit a protective filing with a note explaining that the appraisal is pending; update promptly when available.
Who signs and submits the return?
Typically the executor/administrator; beneficiaries may need to co-sign or provide information depending on the case.
Do I include non-SG assets for a nonresident?
No — limit the return to St. Gallen-situs assets (e.g., SG real estate) and allocable debts. Coordinate with other jurisdictions for the rest.
Need help filing on time?
We prepare returns, extension requests, valuations coordination, and payment plans for St. Gallen cases.
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