Vaud Inheritance Tax Cases
Last updated: 26 Oct 2025 •
Vaud Inheritance Tax — Case Notes & Practitioner Commentary
Vaud’s inheritance tax is grounded in cantonal law and administered by the Administration cantonale des impôts (ACI), with Swiss Civil Code (Code civil suisse / ZGB) succession rules as private-law scaffolding. Reported appellate decisions focused solely on Vaud inheritance tax are limited; in practice, positions are anchored in the statute, ACI practice, and ZGB heirship/valuation concepts. The notes below summarize recurring filing and audit issues in a case-style format.
Framework & Conformity (Cantonal Law & ZGB)
What it’s about
Defines Vaud’s taxing competence on death, heir-class exemptions/reliefs, rate application, and administrative mechanics for resident estates and nonresidents with Vaud nexus.
Holding / Rule
Vaud assesses inheritance tax on transfers within its jurisdiction, applying cantonal exemption/rate structures by heir class. ZGB determines heirs, shares, and private-law validity; the Vaud return applies cantonal tax consequences.
Comment
Begin with statute and ACI instructions. Use ZGB to determine heirship and compulsory shares, then apply Vaud-specific relief and documentation to the filing.
Nonresident Situs & Scope (Vaud Nexus)
What it’s about
Nonresidents are taxed on Vaud-situs assets: real property in the canton and tangible property physically located in Vaud. Most nonresident intangibles are outside scope unless a Vaud business situs is established.
Holding / Rule
Tax is limited to the Vaud portion. Returns mirror overall estate schedules, then limit the computation to Vaud assets with related debts/expenses allocated accordingly.
Comment
Evidence of location, title, and possession drives outcomes. Land-registry records, storage/mooring proofs, and registration documents often decide situs. Coordinate with the Nonresident Guide.
Exempt Heirs & Rate Structure (Practice)
What it’s about
Spouse/registered partner and often direct descendants benefit from exemption/relief; more remote relatives and unrelated beneficiaries may be taxable at graduated rates (including possible communal components).
Holding / Rule
Determine heir class first. If exempt, the filing may still be required to document values and relationships. Non-exempt classes are taxed per Vaud scales, computed per beneficiary share.
Comment
Maintain civil-status proofs (family register, partnership records). Where mixed classes inherit, allocate values precisely to avoid over/under-taxation.
Deductions, Administration & Timing
What it’s about
Deductibility of debts, funeral costs, and administration expenses depends on enforceability, nexus to the estate, and documentation at (or tied to) the valuation date.
Holding / Rule
Allowable deductions require invoices, contracts, court/authority confirmations (where relevant), and proof of payment or enforceability; allocation follows asset nexus for nonresidents.
Comment
Calendar claim windows early. If claims are late or disputed, evaluate whether amendment is warranted post-assessment and whether ACI accepts subsequent evidence.
Valuation & Timing (Date-of-Death Focus)
What it’s about
Fair market value at the valuation date drives the calculation. Real estate and significant tangibles require robust local appraisals; financial assets rely on statements at death.
Holding / Rule
ACI expects objective market evidence. Post-death price moves matter only to the extent they reflect conditions existing at death or are recognized by cantonal practice.
Comment
Use Vaud-qualified appraisers and reconcile any foreign/federal valuations with the Vaud return to avoid mismatch questions.
References
- Administration cantonale des impôts (Canton de Vaud): vd.ch — Impôts (successions, formulaires, pratique).
- Législation cantonale Vaud (impôt sur les successions et donations): Portail cantonal (bases légales, règlements).
- Code civil suisse (ZGB) — succession: fedlex.admin.ch (héritiers, parts, legs, usufruit/usufruct).
- Tribunal cantonal vaudois & Tribunal fédéral — jurisprudence: bger.ch (recherche: Vaud, impôt sur les successions, évaluation, domicile).