Zurich Inheritance Tax Nonresident Guide
Last updated: 26 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Zurich Inheritance Tax — Nonresident Guide
For estates of decedents domiciled outside Zurich (or outside Switzerland) that own Zurich-situs assets. This page explains who must file, what is taxable in Zurich, how to limit the computation to Zurich assets, deadlines and extensions, payment and tax clearance, plus practical checklists.
Do you need to file as a nonresident?
What counts as Zurich-situs property?
| Asset type | Taxed by Zurich? | Notes |
|---|---|---|
| Real property located in the Canton of Zurich | Yes | Residential homes, condominiums, land, and commercial property in Zurich municipalities. |
| Tangible personal property kept in Zurich | Yes | Boats on Lake Zurich, vehicles, equipment, art physically stored in Zurich. |
| Intangibles (stock, bonds, cash, brokerage) | Generally no | Typically outside Zurich’s base for nonresidents unless the asset has a business situs in Zurich. |
| Entity interests (GmbH/AG/partnership shares) | Generally no | Treated as intangibles. Look through only where specific Zurich nexus/business situs arises. |
How Zurich limits the tax to the Zurich portion
- Zurich-taxable estate for a nonresident includes only Zurich-situs assets, less deductions attributable to those assets (e.g., Zurich property debts, selling costs).
- Coordination: If foreign (non-Swiss) estate or inheritance taxes apply, Zurich may still assess on Zurich assets; claim double-tax relief only where provided by Swiss law/treaties.
- Exempt heirs: Direct descendants are commonly exempt in Zurich, but disclosure may still be required to document exemption and asset values.
Bottom line: compute the Zurich portion accurately; do not include non-Zurich assets for a nonresident decedent.
Deadlines, extensions & payment
| Item | Timing | Notes |
|---|---|---|
| Inheritance tax return due | 6 months after death | File with the competent Zurich authority (cantonal or municipal) based on Zurich nexus (last residence or Zurich property). |
| Extension to file | On written request before the due date | Provide reasons (e.g., pending appraisals). Extension to file does not extend time to pay once assessed. |
| Paying the tax | By the date on the assessment notice | Zurich typically sets ~30 days for payment. Interest on arrears accrues after the stated due date. |
| Tax clearance / release | After assessment/payment | Request a certificate evidencing Zurich inheritance tax compliance for transfers, land registry updates, or banking matters. |
Core items (nonresident focus)
Zurich filings & documents
- Nachlasssteuererklärung — inheritance tax return for Zurich-situs assets.
- Erbenverzeichnis — list of heirs/beneficiaries with relationships and contacts.
- Valuation packages — appraisals for Zurich property; statements proving asset location.
- Power of Attorney — if a representative files in Zurich.
- Tax clearance request — certificate after filing/assessment/payment.
Foreign/home-country attachments
- Home-country probate/letters of appointment and will/trust documents.
- Deeds, land registry extracts, and valuations for Zurich real estate.
- Evidence of situs for tangible assets (storage, mooring, registration).
Attach translations where required; follow the authority’s checklist on your notice.
Quick examples
Example — Zurich apartment to children
Nonresident decedent owns a Zurich apartment and foreign investments. The Zurich return includes the apartment (and related debts/costs) only; foreign accounts are excluded from the Zurich base.
Example — Boat moored on Lake Zurich to nephew
Boat kept in the canton passes to a nephew. The boat is Zurich-situs tangible property and is included in the Zurich computation even if the rest of the estate is abroad.
Nonresident filing checklist
Documents
- Death certificate; home-country letters of appointment; any Zurich ancillary authority.
- List of Zurich-situs assets with appraisals and location evidence.
- Will/trusts; beneficiary designations; translations as needed.
Computations & timing
- Compute the Zurich portion only; apply exemptions per heir class.
- Target the 6-month filing deadline; request a written extension if appraisals are pending.
- Plan for tax clearance if a sale or retitling is expected post-filing.
FAQs — Nonresident estates
Are nonresidents taxed on brokerage accounts?
Generally no. Intangibles of a nonresident (e.g., brokerage, stock, cash) are typically outside Zurich’s scope unless they have a business situs in Zurich.
Do I have to file if there’s no Zurich property?
Usually not. If the decedent had no Zurich-situs assets, a Zurich inheritance tax filing is generally not required. Verify titles and asset location carefully.
How do I get proof to close a sale or transfer?
After assessment/payment, request a tax clearance certificate from the Zurich authority. Land registry, banks, and buyers may require this for closing or retitling.
What if a home-country estate return isn’t required?
You may still need a Zurich filing for Zurich assets. Use home-country schedules/appraisals as support and request a Zurich filing extension if valuations are pending.