Zug Inheritance Tax Forms & Deadlines
Last updated: 15 Nov 2025
Zug Inheritance Tax — Forms & Deadlines
Official links, filing portals, addresses and due dates for the Canton of Zug inheritance tax (Erbschaftssteuer). This page is part of the Zug Inheritance Tax Hub.
Official pages & forms
Use the links below to access Zug’s current inheritance/gift tax resources. We keep the hub updated; always check the official page for the latest versions.
- Inheritance tax overview: (see the official link list maintained on this site’s hub; updated periodically)
- Declaration / return forms: Beneficiary or executor filing — downloadable PDF or online portal where available.
- Gift tax forms: For lifetime transfers subject to cantonal gift tax.
- Powers of attorney & attachments: Representation, valuation reports, land register extracts.
For consolidated pointers and deep links, refer to the Zug hub and the service page above.
Deadlines & extensions
- Standard due date: Typically set by assessment letter following notification to the tax office after death or taxable transfer.
- Notification: Executors/beneficiaries should notify the Zug tax office promptly to trigger issuance of filing instructions.
- Extensions: Usually available on written request before the due date; interest/penalties may apply for late filing or payment.
- Installments: Payment in tranches may be available upon request; interest rules apply.
Keep copies of any extension approvals and note revised due dates to avoid default assessments.
Who files & where
Who files: The executor/administrator (Willensvollstrecker) or beneficiaries as required by the case setup. Nonresident estates owning Zug‑situs assets (esp. real estate) may need a Zug filing even if the main estate is settled elsewhere.
| Scenario | Zug filing? | Notes |
|---|---|---|
| All parties domiciled in Zug | Yes | Full local filing. |
| Decedent domiciled outside Zug, Zug real estate | Yes (situs) | Local filing limited to Zug‑situs assets. |
| Nonresident estate with only intangibles in Zug | Usually no | Most intangibles follow domicile; verify facts. |
Required documents (checklist)
- Death certificate and succession certificate (Erbbescheinigung).
- Will, codicils, and any inheritance contracts (Erbvertrag).
- Asset & liability inventory at date of death; bank and portfolio statements.
- Real estate: land register extract, valuation/appraisal, rental statements.
- Business interests: financial statements, valuation report, partnership/shareholder agreements.
- Gifts within lookback period, with documentation.
- IDs and addresses of beneficiaries; powers of attorney if represented.
Payment methods
- Bank transfer / QR-bill: Use the reference on the assessment.
- Online portal: Where available, pay via the canton’s e-service account.
- Installments / deferral: Request in writing with liquidity justification.
Addresses & contact
See the current contact details and e-government portal via the hub’s official links. Keep correspondence reference numbers consistent across submissions.
Need assistance preparing the return or securing an extension? Talk to an advisor — Fixed-fee packages Contact
FAQs
What is the usual due date for filing?
Set by the Zug tax office in its notice. If you have not received a notice, contact the office and request filing instructions.
Can I request an extension online?
In many cases yes; otherwise submit a written request before the original due date. Keep the approval for your records.
Who pays the tax — estate or beneficiary?
Zug applies an inheritance tax borne by each beneficiary on their share, subject to exemptions/allowances.