Thurgau Inheritance Tax Nonresident Guide
Last updated: 12 Nov 2025
Thurgau Inheritance Tax — Nonresident Guide
How nonresidents are taxed when they own assets connected to the Canton of Thurgau: what counts as situs property, common exemptions, how apportionment/progression are applied in practice, and what documents to prepare. Swiss service delivered by Sesch TaxRep GmbH, Buchs SG.
Who is taxed (nonresident context)
Thurgau’s inheritance tax generally applies to beneficiaries receiving taxable transfers linked to Thurgau. For a decedent domiciled outside Switzerland (or outside Thurgau), the canton will typically assess tax limited to Thurgau-situs assets. Exposure depends on the recipient’s relationship class (e.g., spouse/partner, descendants, parents, siblings/other relatives, unrelated persons) and the amount received.
Spouse/registered partner and, in many cases, direct descendants are exempt. Other classes may be taxed at progressive scales; communes can apply multipliers.
What counts as Thurgau-situs property
| Asset type | Thurgau treatment (typical) | Notes |
|---|---|---|
| Real property located in Thurgau | Thurgau-situs — included | Residential, commercial, land; valuation as of date of death (or assessment basis) |
| Tangible movables normally kept in Thurgau | Thurgau-situs — included | Vehicles, equipment, collections, art physically in the canton |
| Business assets with Thurgau nexus | Facts & allocation driven | Look-through to operating presence; may require functional analysis |
| Intangibles (bank accounts, shares, bonds) | Typically not Thurgau-situs for nonresidents | Usually follow decedent’s domicile unless special business situs applies |
Apportionment & progression approaches
For nonresidents, Thurgau will focus the tax on Thurgau-situs assets. In practice you may see one of two approaches when determining the rate/progression:
- “Situs-only” progression: The progressive rate is applied to the Thurgau-situs portion alone.
- “Worldwide with fraction”: A rate is determined using a broader amount (e.g., worldwide or Swiss-wide base) and then multiplied by a Thurgau fraction (Thurgau-situs ÷ reference base).
Your assessment notice or instructions usually reveal which approach is used. Our calculator supports both modes so you can test sensitivity.
Worked examples
Decedent domiciled abroad; only asset in Thurgau is a condo valued at CHF 900,000. Bequest to a sibling. No debts or other deductions.
- Situs: Condo is Thurgau-situs → entire CHF 900,000 within scope.
- Class: Sibling (non-exempt) → apply progressive sibling scale.
- Outcome: Tax computed on CHF 900,000; no exposure on non-Thurgau assets.
Nonresident decedent leaves CHF 600,000 Thurgau equipment (stored in TG) and CHF 1.4m financial assets abroad to a friend.
- Situs: Only the CHF 600,000 in Thurgau tangibles is in scope.
- Progression: If “worldwide with fraction” applies, rate may be set on a higher base, then multiplied by 600,000 ÷ 2,000,000.
Nonresident documents checklist
- Death certificate (copy).
- Will / certificate of heirs (Erbbescheinigung) or court papers.
- Asset list & valuations for Thurgau property (real/tangible), incl. land-registry extract, appraisals, inventory with locations.
- Debts & expenses (invoices/receipts) attributable to Thurgau assets.
- Relationship proof (to support exemptions) and any charitable documentation.
- Non-Thurgau assets evidence to support apportionment limits.
- Correspondence with the canton/commune (assessment number, payment slips).
Need a second set of eyes? Book a fixed-fee review with Sesch TaxRep GmbH, Buchs SG.
Filing & payment flow (nonresident)
- Notify & coordinate: Executor/beneficiaries engage with the Thurgau tax office indicated in the notice or website.
- Provide documents: Submit inventories, valuations, and exemption proofs specific to Thurgau assets.
- Assessment: The canton issues an assessment showing calculation approach and due date.
- Payment: Pay within the window to avoid interest; extension/deferral policies may apply in limited cases.
- Appeal/review: If inputs or situs classification appear off, request clarification or file an objection within the stated period.
FAQs
Do nonresidents pay Thurgau inheritance tax on bank accounts?
Typically no — pure intangibles generally follow the decedent’s domicile for nonresidents unless a business situs exists. Thurgau focuses on Thurgau real/tangible property.
Are spouse/registered partner or descendants taxed?
They are commonly exempt. Other relatives and unrelated beneficiaries may be taxed at progressive rates.
What if assets sit in multiple Swiss cantons?
Each canton assesses its own situs share. Keep valuation/location proof for each canton; apportionment prevents double taxation on the same property.
Which progression method applies?
Practice varies. Some assessments use “situs-only” progression; others set a rate using a broader base and apply a Thurgau fraction. Check your notice; model both with the calculator.
How quickly must I pay?
The assessment sets the due date. Interest on arrears accrues after the deadline; extensions may be available on request.
Need help as a nonresident?
We assist with situs analysis, document preparation, and negotiating apportionment/progression in assessments.
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