Zurich Inheritance Tax Forms & Deadlines
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Zurich Inheritance Tax — Forms & Deadlines
One-stop page for Zurich inheritance tax filing: who must file, which forms you need, due dates and extensions, how to file and pay, penalties and interest, and practical checklists.
Who must file?
Core forms & where to get them
Zurich forms & documents
- Nachlasssteuererklärung (Inheritance Tax Return) — main return listing assets, debts, and beneficiaries.
- Erbenverzeichnis — list of heirs/beneficiaries with relationships and contact details.
- Valuation attachments — appraisals/statements for real property, bank accounts, and securities as of date of death.
- Power of Attorney — if a representative files for the estate or heirs.
- Tax clearance / release — certificate may be requested upon completion to evidence settlement.
Kantonales Steueramt Zürich — Taxes
Forms are typically issued by the canton or municipal tax office. Digital templates may be provided upon request.
Attachments commonly required
- Death certificate and family register extract.
- Will or inheritance contract (if any), probate documents.
- Bank and portfolio statements, property valuations as of date of death.
- Documents proving relationship (for exemptions/reduced rates).
See the authority’s instructions for the full list of required attachments.
Deadlines, extensions & installments
| Item | When due | Notes |
|---|---|---|
| Inheritance tax return (Nachlasssteuererklärung) | 6 months after date of death | File with the competent Zurich authority (cantonal or municipal) based on the decedent’s last residence or Zurich-situs property. |
| Extension to file | On written request before the original due date | Submit a reasoned request; approval is discretionary. Extension to file does not extend time to pay assessed amounts. |
| Payment of tax | As stated in the assessment notice | Zurich typically sets a payment deadline (e.g., 30 days) on the assessment. Interest on arrears accrues after the stated due date. |
| Provisional payments | Any time before assessment | Heirs may make on-account payments to reduce interest exposure; reference the estate file number if available. |
How to file & pay
Submission
Inheritance returns are primarily filed on paper with the cantonal or municipal tax office. Some correspondence may be handled electronically if approved by the authority. Always use the address and instructions on your notice.
Responsible authority:
Kantonales Steueramt Zürich (Inheritance Tax)
Walchestrasse 1, 8090 Zürich • +41 43 259 11 11
Payment, penalties & interest
- Payment: by the deadline stated on the assessment (commonly ~30 days).
- Interest on arrears (Verzugszinsen): accrues after the due date on unpaid amounts.
- Administrative fines: possible for late filing, under-reporting, or non-disclosure.
Penalties and interest are assessed case-by-case under cantonal rules.
Practical checklists
Before filing
- Confirm domicile and identify Zurich-situs assets (for nonresidents).
- Collect valuations and statements as of the date of death.
- Compile the Erbenverzeichnis and relationship proofs for exemptions.
- Request municipal property value data if needed for real estate.
When extending
- Submit a written extension request before the 6-month deadline with reason and estimated timeline.
- Consider a provisional payment to limit interest.
- Track any payments so they can be credited on assessment.
FAQs
When is the Zurich inheritance tax return due?
Generally within six months after the date of death. The authority may grant more time on written request, but tax remains payable by the date on the assessment.
How do I get more time to file?
Apply in writing to the competent Zurich office before the deadline. Explain the reason (e.g., pending appraisals). An approved filing extension does not extend time to pay.
Where do I get the forms?
Forms are issued by the Kantonales Steueramt Zürich or the municipal tax office. Contact details are on your notice; general information is available at zh.ch.
What must be attached?
Death certificate, family register extract, will/contract, appraisals, bank and portfolio statements, property valuations, and relationship proofs to claim exemptions or reduced rates.