Vaud Inheritance Tax Guide:

Vaud Inheritance Tax Guide Vaud Inheritance Tax Guide

Vaud Inheritance Tax Guide

Vaud Inheritance Tax — Overview

Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)

Vaud Inheritance Tax — Overview

Canton Vaud levies a cantonal inheritance tax administered by the Administration cantonale des impôts (ACI). Returns are generally expected within 6 months of death; extensions to file may be granted on written request and do not extend time to pay. Nonresident estates are taxed through a Vaud-situs scope limited to Vaud real estate and tangible property. ACI • Swiss Civil Code (ZGB) succession

Key points. Spouse/registered partner and often direct descendants benefit from exemption/relief. Other heir classes (e.g., siblings, unrelated beneficiaries) may be taxable at cantonal/communal rates. Assessments set the payment deadline (commonly ~30 days); interest on arrears applies after that date.

Key facts

Who must file

  • Residents: Heirs (or a representative) file a déclaration de succession when tax may be due or to document exemptions/valuations.
  • Nonresidents: File if there are Vaud-situs assets (real/tangible) that may trigger Vaud tax after exemptions.
  • Signer: Heirs collectively or an appointed agent under procuration.

Deadlines

  • Return: Generally within 6 months after death.
  • Extension to file: By written request; does not extend payment time.
  • Payment: By the date on the assessment (often ~30 days); interest thereafter.

Computation

  • Start from ZGB heirship and the estate inventory.
  • Apply Vaud exemptions/rates by heir class; compute per beneficiary share.
  • Nonresidents: Limit the base to Vaud-situs assets with related debts/expenses.

Residents vs. nonresidents — situs & scope

CategoryWhat’s includedNotes
Residents Estate reported under Vaud competence; exemptions by heir class determine taxability. Matrimonial regime, will/contract, and usufructs can shape allocation and reliefs.
Nonresidents Vaud-situs real estate and tangible property physically in the canton; most intangibles excluded unless tied to a Vaud business situs. Document asset location, titles, registrations, and any debt allocation to Vaud property.

Core forms & where to file

Vaud ACI

  • Déclaration de succession (inheritance return).
  • Liste des héritiers (heirs/beneficiaries list).
  • Extension request (written), tax clearance certificate after assessment/payment.

Portal: vd.ch — Administration cantonale des impôts

Typical attachments

  • Death certificate; civil-status/family register extract.
  • Will or inheritance contract; letters of appointment (if any).
  • Appraisals and statements as of date of death; land-registry extracts for Vaud real estate.
  • Relationship proofs to claim exemptions/reduced rates.

Planning highlights

Married couples & partners

  • Leverage exempt classes (spouse/registered partner; often direct descendants).
  • Align matrimonial property regime with will/contract and beneficiary designations.

Nonresident & real estate

  • Model only the Vaud-situs portion and related liabilities.
  • Secure appraisals early; plan liquidity for the assessment due date.

FAQs

Are direct descendants taxed in Vaud?

They often benefit from exemption/relief. A filing may still be required to document the exemption and valuations.

Do I file if there’s no Vaud nexus?

Usually no. If neither domicile nor Vaud-situs assets exist, a Vaud inheritance filing is generally not required.

Related pages: Forms & Deadlines · Nonresident Guide · Planning · Cases · Calculator

References

  1. Administration cantonale des impôts (Canton de Vaud) — successions, formulaires, pratique.
  2. Législation cantonale Vaud — inheritance/gift provisions; implementing regulations/circulars.
  3. Swiss Civil Code (ZGB) — succession (heirs, shares, legacies, usufructs).
  4. Swiss Federal Supreme Court & Tribunal cantonal vaudois — jurisprudence touching succession/valuation and Vaud practice.