Ticino Inheritance Tax Forms & Deadlines
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Ticino Inheritance Tax — Forms & Deadlines
One-stop page for Ticino inheritance tax filing: who must file, which forms you need, due dates and extensions, how to file and pay, penalties and interest, and practical checklists.
Who must file?
Core forms & where to get them
Ticino forms & documents
- Dichiarazione di successione — inheritance tax return listing assets, debts, and beneficiaries.
- Elenco degli eredi — heirs/beneficiaries list with relationships and contacts.
- Perizia/valutazioni — appraisals/statements for real property, bank accounts, and securities as of the date of death.
- Delega/Procura — Power of Attorney if a representative files for the estate or heirs.
- Attestato di regolarità fiscale — tax clearance/certificate after assessment/payment for registry/banking purposes.
Ticino — Divisione delle contribuzioni
Forms are typically issued by the canton; municipalities assist where relevant.
Attachments commonly required
- Death certificate and family register extract.
- Will or inheritance contract, probate/appointment documents (if any).
- Bank/portfolio statements and property valuations as of date of death.
- Relationship proofs to claim exemptions or reduced rates.
Follow the instructions on the Ticino notice for the full list of required attachments.
Deadlines, extensions & installments
| Item | When due | Notes |
|---|---|---|
| Inheritance tax return (dichiarazione di successione) | 6 months after date of death | File with the competent Ticino authority based on the decedent’s last residence or Ticino-situs property. |
| Extension to file | On written request before the deadline | Provide reasons (e.g., pending appraisals). Extension to file does not extend time to pay once assessed. |
| Payment of tax | As stated on the assessment notice | Ticino typically sets a payment deadline (often ~30 days). Interest on arrears accrues after the stated due date. |
| Provisional payments | Any time before assessment | Heirs may make on-account payments to reduce interest exposure; reference the estate file number if available. |
How to file & pay
Submission
Inheritance returns are usually filed on paper with the Divisione delle contribuzioni (and, where relevant, the municipality). Some correspondence may be handled electronically if agreed. Always follow the address and instructions on your notice.
Payment, penalties & interest
- Payment: by the deadline stated on the assessment (commonly ~30 days).
- Interest on arrears: accrues after the due date on unpaid amounts.
- Administrative fines: possible for late filing, under-reporting, or non-disclosure.
Sanctions are applied case-by-case under cantonal rules.
Practical checklists
Before filing
- Confirm domicile and identify Ticino-situs assets (for nonresidents).
- Collect valuations and statements as of the date of death.
- Compile the heirs list and relationship proofs for exemptions.
- Request municipal or land-registry extracts for real estate where needed.
When extending
- Submit a written extension request before the 6-month deadline with reason and estimated timeline.
- Consider a provisional payment to limit interest.
- Track payments so they can be credited on assessment.
FAQs
When is the Ticino inheritance tax return due?
Generally within six months after the date of death. The authority may grant more time on written request, but payment remains due by the date shown on the assessment, and interest applies to late payment.
How do I get more time to file?
Apply in writing to the competent Ticino office before the deadline. Explain the reason (e.g., pending appraisals). An approved filing extension does not extend time to pay.
Where do I get the forms?
Forms are provided by the Divisione delle contribuzioni. Contact details appear on your notice; general information is available at ti.ch.
What must be attached?
Death certificate, family register extract, will/contract, appraisals, bank and portfolio statements, real property valuations, and relationship proofs to claim exemptions or reduced rates.