Zug Inheritance Tax Guide:

Zug Inheritance Tax Guide Calculator Zug Inheritance Tax Guide Calculator

Zug Inheritance Tax Calculator

Zug Inheritance Tax — Calculator

Last updated: 15 Nov 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)

Zug Inheritance Tax — Calculator

This quick calculator estimates Canton Zug inheritance tax using a practical modelling approach: choose residency, enter the Zug-situs portion (or derive it), add deductions and exempt shares, set the portion going to taxable (non-exempt) beneficiaries, and apply an assumed rate by heir class. Educational use only—actual assessments depend on cantonal/communal rules and documentation from the Steuerverwaltung des Kantons Zug.

Get help: Zug Inheritance & Gift Tax Service (fixed-fee) — Sesch TaxRep GmbH, Buchs SG
Heads-up. In Zug, spouse/registered partner and often direct descendants benefit from exemption/relief; other heir classes may be taxable at cantonal/communal rates. This tool therefore lets you (1) set the portion to taxable heirs and (2) apply a rate assumption by class. For non-residents, enter only Zug-situs assets (e.g., Zug real/tangibles). For residents, you can reduce the numerator by non-Zug real/tangible to model a Zug-focus.

Zug Inheritance Tax — Quick Calculator

Calculates instantly as you type. Educational model; real cases (heir-class specifics, communal surcharges, cross-border issues, timing) may differ.

1) Decedent & estate

2) Deductions & exemptions

3) Beneficiaries (taxable share & rate)

Hint: set 0% for exempt heirs (spouse/registered partner or direct descendants).

4) Results

Zug-focus base (numerator)
CHF 0
Post-deduction base
CHF 0
Taxable portion (after exemptions & share)
CHF 0
Applied rate
0.0%
Estimated Zug inheritance tax
CHF 0
Effective rate on Zug-focus base
0.00%
—

How to use the calculator

1) Pick residency & enter assets
Choose Resident and enter the worldwide gross estate; subtract any non-Zug real/tangible to focus on Zug for this model.
Choose Nonresident and enter only the Zug-situs real/tangible assets.
2) Add deductions/exemptions
Enter debts/administration, spousal/partner relief, charitable bequests, and the share to direct descendants (often exempt) to reduce the base.
3) Allocate to taxable heirs
Set the % share of the (post-deduction) base that passes to non-exempt beneficiaries (e.g., siblings, unrelated). Use 0% if everything goes to exempt heirs.
4) Set an assumed rate
Pick an heir class and adjust the assumed rate (%) to reflect cantonal/communal practice for the case. The estimate applies that rate to the taxable portion.
5) Read the outputs
The Zug-focus base shows the numerator for this model. The Post-deduction base reflects exemptions/deductions. The Taxable portion applies your % to taxable heirs, and the Estimated Zug inheritance tax uses your chosen rate.

Tips & limitations

  • This is a teaching estimator. Real assessments depend on cantonal law, communal practice, heir class, exemptions and proofs (appraisals, relationship documents, invoices).
  • Exempt classes: Spouse/registered partner and often direct descendants are exempt; use the inputs to exclude those shares from your modelling.
  • Nonresident focus: Model only Zug-situs assets (e.g., Zug real/tangibles). Intangibles of nonresidents are typically outside Zug’s base.
  • Documentation: Keep appraisals, land-register extracts, invoices, and relationship proofs; these drive deductions and claim validity.
  • Payment timing: Ensure liquidity for the assessment due date; interest on arrears may apply if late.

Not legal or tax advice. Confirm current Zug rules and any communal modifiers for the date of death with the Steuerverwaltung des Kantons Zug.

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