Ticino Inheritance Tax Nonresident Guide
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Ticino Inheritance Tax — Nonresident Guide
For estates of decedents domiciled outside Ticino (or outside Switzerland) that own Ticino-situs assets. This page explains who must file, what is taxable in Ticino, how to limit the computation to Ticino assets, deadlines and extensions, payment and tax clearance, plus practical checklists.
Do you need to file as a nonresident?
What counts as Ticino-situs property?
| Asset type | Taxed by Ticino? | Notes |
|---|---|---|
| Real property located in the Canton of Ticino | Yes | Residential homes, condominiums, land, and commercial property in Ticino municipalities. |
| Tangible personal property kept in Ticino | Yes | Vehicles, boats kept or registered in Ticino, equipment, art physically stored in the canton. |
| Intangibles (stock, bonds, cash, brokerage) | Generally no | Typically outside Ticino’s base for nonresidents unless the asset has a business situs in Ticino. |
| Entity interests (SA/Sagl/partnership shares) | Generally no | Treated as intangibles. Look-through only where a specific Ticino nexus/business situs arises. |
How Ticino limits the tax to the Ticino portion
- Ticino-taxable estate for a nonresident includes only Ticino-situs assets, less deductions attributable to those assets (e.g., Ticino property debts, selling costs).
- Coordination: If foreign estate/inheritance taxes apply, Ticino may still assess on Ticino assets; claim double-tax relief only where provided by Swiss law/treaties.
- Exempt heirs: Spouse/registered partner and often direct descendants benefit from exemption/relief, but disclosure may still be required to document exemption and asset values.
Bottom line: compute the Ticino portion accurately; do not include non-Ticino assets for a nonresident decedent.
Deadlines, extensions & payment
| Item | Timing | Notes |
|---|---|---|
| Inheritance tax return due | 6 months after death | File with the competent Ticino authority (Divisione delle contribuzioni) based on domicile nexus or Ticino property. |
| Extension to file | On written request before the due date | Provide reasons (e.g., pending appraisals). Extension to file does not extend time to pay once assessed. |
| Paying the tax | By the date on the assessment notice | Ticino typically sets ~30 days for payment. Interest on arrears accrues after the stated due date. |
| Tax clearance / certificate | After assessment/payment | Request an attestato di regolarità fiscale for transfers, land registry updates, or banking matters. |
Core items (nonresident focus)
Ticino filings & documents
- Dichiarazione di successione — inheritance tax return for Ticino-situs assets.
- Elenco degli eredi — list of heirs/beneficiaries with relationships and contacts.
- Perizie/Valutazioni — appraisals for Ticino property; statements proving asset location.
- Procura — Power of Attorney if a representative files in Ticino.
- Attestato di regolarità fiscale — tax clearance certificate after filing/assessment/payment.
Foreign/home-country attachments
- Home-country probate/letters of appointment and will/contract documents.
- Deeds, land-registry extracts, and valuations for Ticino real estate.
- Evidence of situs for tangibles (storage, registration, mooring) within Ticino.
Attach translations where required; follow the authority’s checklist on your notice.
Quick examples
Example — Lugano apartment to children
Nonresident decedent owns a Lugano apartment and foreign investments. The Ticino return includes the apartment (and related debts/costs) only; foreign accounts are excluded from the Ticino base.
Example — Boat kept in Ticino to nephew
A boat berthed and registered in Ticino passes to a nephew. The boat is Ticino-situs tangible property and is included in the Ticino computation even if the rest of the estate is abroad.
Nonresident filing checklist
Documents
- Death certificate; home-country letters of appointment; any Ticino ancillary authority.
- List of Ticino-situs assets with appraisals and location evidence.
- Will/contract; beneficiary designations; translations as needed.
Computations & timing
- Compute the Ticino portion only; apply exemptions per heir class.
- Target the 6-month filing deadline; request a written extension if appraisals are pending.
- Plan for a tax clearance certificate if a sale or retitling is expected post-filing.
FAQs — Nonresident estates
Are nonresidents taxed on brokerage accounts?
Generally no. Intangibles of a nonresident (e.g., brokerage, stock, cash) are typically outside Ticino’s scope unless they have a business situs in Ticino.
Do I have to file if there’s no Ticino property?
Usually not. If the decedent had no Ticino-situs assets, a Ticino inheritance tax filing is generally not required. Verify titles and asset location carefully.
How do I get proof to close a sale or transfer?
After assessment/payment, request an attestato di regolarità fiscale from the Ticino authority. Land registry, banks, and buyers may require this for closing or retitling.
What if a home-country estate return isn’t required?
You may still need a Ticino filing for Ticino assets. Use home-country schedules/appraisals as support and request a Ticino filing extension if valuations are pending.