Valais Inheritance Tax Cases
Last updated: 15 Nov 2025
Valais Inheritance Tax — Cases & Illustrative Scenarios
Concise case‑style notes and practical hypotheticals on Valais’s inheritance tax (Erbschaftssteuer): situs for nonresidents, valuation, exemptions, and allocation across heirs. These examples help you anticipate how the tax office may approach typical fact patterns.
Case 1 — Nonresident with Valais chalet
Facts. Decedent domiciled abroad owns a holiday chalet in Valais; financial assets held outside Switzerland.
Issue. Whether Valais may tax the property and require a local inheritance‑tax return.
Takeaway. Yes for the real estate as Valais‑situs property; intangibles abroad are typically outside the Valais base. Keep valuation, rental statements and land‑register extract ready.
Case 2 — Artwork stored in Valais
Facts. Nonresident decedent stores movable artworks in a Valais facility.
Issue. Are the artworks Valais‑situs and taxable?
Takeaway. Tangible movables physically present in the canton are generally included; keep storage contracts and inventory to support (or challenge) location and valuation.
Case 3 — Partner vs. descendants
Facts. Substantial bequest to a long‑term, non‑registered partner; children receive the residue.
Issue. How to reflect exemptions/preferences for descendants and potential taxation of the partner’s share.
Takeaway. Model the partner’s portion as taxable at an assumed class‑based rate; descendants may benefit from broad relief. Clean documentation on relationship status and allocations is crucial.
Case 4 — Business interest with facility in Valais
Facts. Decedent holds shares in a company operating a fixed facility in Valais.
Issue. Potential allocation of value to Valais‑situs due to functional nexus.
Takeaway. Expect allocation where local operations and records tie assets to the canton; provide detailed financials and valuation methods.
Practical Notes
- Valuation date: Fair market value at date of death; independent appraisals help withstand scrutiny.
- Debt allocation: Only debts tied to Valais‑situs assets typically reduce the local base for nonresidents.
- Inter‑cantonal coordination: Avoids double taxation when multiple cantons are involved.
- Extensions & instalments: Request in writing before due dates; maintain approvals.
For case‑specific modelling, try the Valais Inheritance Tax Calculator or book a fixed‑fee consult.