Zurich Inheritance Tax Guide
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Zurich Inheritance Tax — Overview
Zurich levies a cantonal inheritance tax administered by the Kantonales Steueramt Zürich (and, as applicable, municipal tax offices). Returns are generally expected within 6 months after death; extensions to file are available on request but do not extend time to pay once assessed. Nonresident estates are taxed only on Zurich-situs property (e.g., Zurich real/tangible assets). StG ZH • ZGB succession rules
Key facts
Who must file
- Residents: File a Nachlasssteuererklärung when tax may be due or to document exemptions/valuations.
- Nonresidents: File if the estate includes Zurich-situs real or tangible property producing Zurich tax.
- Signer: Personal representative or heirs collectively; local representative may assist.
Deadlines
- Return: Generally due in 6 months after death.
- Extension to file: Granted on written request; does not extend time to pay assessed amounts.
- Payment: Due by the date on the assessment notice (often ~30 days); interest thereafter.
Computation
- Start with the estate inventory and ZGB heirship; apply Zurich exemptions/rates by heir class.
- Nonresidents: Limit the base to Zurich-situs assets and related deductions.
- Documentation drives outcomes: appraisals, relationship proofs, invoices/liabilities.
Residents vs. nonresidents — Zurich-situs focus
| Category | What’s included | Notes |
|---|---|---|
| Residents | Estate reported under Zurich competence; exemptions apply by heir class. Foreign assets may be relevant for disclosure/coordination. | Marital regime and succession instruments (will/Erbvertrag) influence allocation and reliefs. |
| Nonresidents | Zurich-situs real property and tangible property physically in the canton. | Most intangibles of nonresidents are outside scope unless tied to a Zurich business situs. Keep location/title evidence. |
Core forms & where to file
Zurich tax authorities
- Nachlasssteuererklärung (inheritance tax return) — issued by the canton/municipality.
- Erbenverzeichnis — list of heirs/beneficiaries and relationships.
- Valuation attachments — real estate appraisals, bank/portfolio statements as of date of death.
- Correspondence/extension requests — submit to the competent office listed on the notice.
Primary portal: Kantonales Steueramt Zürich
Typical attachments
- Death certificate; family register extract; will/Erbvertrag; letters of appointment.
- Deeds, land-registry extracts, appraisals for Zurich property; bills of sale for tangibles.
- Invoices and proof of payment for deductible expenses; liability statements (loans/mortgages).
- Relationship proofs to claim exemptions (e.g., direct descendants).
Planning highlights
Married couples & partners
- Use exempt classes (spouse/registered partner; typically direct descendants) to reduce exposure.
- Align matrimonial property regime, will/Erbvertrag, and beneficiary designations with goals.
Nonresident & real estate
- Model only the Zurich-situs portion and related debts for nonresidents.
- Secure appraisals early; plan liquidity for the assessment due date (often ~30 days).
FAQs
Are direct descendants taxed in Zurich?
Typically exempt. Disclosure and valuation may still be required to document the exemption.
Do I need to file if there’s no Zurich property and no Zurich residency?
Usually no. If neither the decedent nor the estate has Zurich-situs assets or domicile, a Zurich inheritance filing is generally not required.
References
- Steuergesetz des Kantons Zürich (StG ZH) & implementing ordinances (inheritance tax scope, exemptions, rates).
- Kantonales Steueramt Zürich — guidance and forms (search: Nachlasssteuer, Erbschaftssteuer).
- Swiss Civil Code (ZGB) — succession rules (heirship, shares, legacies).
- Swiss Federal Supreme Court (BGer) database — tax/civil decisions touching Zurich inheritance matters.