Ticino Inheritance Tax Guide
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Ticino Inheritance Tax — Overview
Ticino levies a cantonal inheritance tax administered by the Divisione delle contribuzioni. Returns are generally expected within 6 months after death; extensions to file are available on written request and do not extend time to pay. Nonresident estates are taxed through a Ticino-situs scope that limits liability to real and tangible property located in the canton. Divisione delle contribuzioni • ZGB succession rules
Key facts
Who must file
- Residents: The estate/heirs file a dichiarazione di successione when tax may be due or to document exemptions/valuations.
- Nonresidents: File if Ticino-situs real or tangible property is transferred and tax may arise after exemptions.
- Signer: Heirs collectively or an appointed representative (POA acceptable per practice).
Deadlines
- Return: Generally within 6 months of death.
- Extension to file: Granted on written request; does not extend payment once assessed.
- Payment: By the date on the assessment notice (often ~30 days); interest thereafter.
Computation
- Start from ZGB heirship and the estate inventory; apply Ticino exemptions/rates by heir class.
- Nonresidents: Limit the base to Ticino-situs assets and related debts/expenses.
- Appraisals and relationship proofs drive the assessment outcome.
Residents vs. nonresidents — situs & scope
| Category | What’s included | Notes |
|---|---|---|
| Residents | Estate reported under Ticino competence; exemptions by heir class determine taxability. | Matrimonial regime, will/contract, and usufructs can shape allocation and reliefs. |
| Nonresidents | Ticino-situs real estate and tangible property physically in the canton; most intangibles excluded unless tied to a Ticino business situs. | Document asset location, titles, and any debt allocation to Ticino property. |
Core forms & where to file
Divisione delle contribuzioni
- Dichiarazione di successione (inheritance tax return).
- Elenco degli eredi (heirs/beneficiaries list).
- Extension request (written), tax clearance certificate (attestato di regolarità fiscale).
Typical attachments
- Death certificate; family register extract; will/inheritance contract; letters of appointment.
- Appraisals, land-registry extracts, and statements as of date of death.
- Invoices/proof for deductible expenses; relationship proofs for exemptions.
Planning highlights
Married couples & partners
- Leverage exempt classes (spouse/registered partner; often direct descendants).
- Align matrimonial property regime, will/contract, and beneficiary designations.
Nonresident & real estate
- Model only the Ticino-situs portion and related liabilities.
- Secure appraisals early; plan liquidity for the assessment due date.
FAQs
Are direct descendants taxed in Ticino?
They often benefit from exemption/relief. Disclosure and valuation may still be required to document the exemption.
Do I file if there’s no Ticino nexus?
Usually no. If neither the decedent nor the estate has Ticino-situs assets or domicile, a Ticino inheritance filing is generally not required.
References
- Divisione delle contribuzioni (Cantone Ticino) — guidance & forms (successioni, esenzioni, valutazioni).
- Legislazione cantonale Ticino — inheritance/gift provisions; implementing ordinances and circulars.
- Swiss Civil Code (ZGB) — succession (heirship, shares, legacies, usufructs).
- Swiss Federal Supreme Court database — decisions touching succession/valuation and Ticino practice.