Gift Tax Calculator

Schwyz and Obwalden do not levy any gift tax at all (Obwalden abolished since 2017). Lucerne has an inheritance tax but no separate gift tax -- however, gifts made within the last five years before death are retroactively taxed as inheritance (EStG LU, SRL 630). Spouses and registered partners are tax-exempt in all cantons. Direct descendants in almost all -- exceptions are Appenzell I.Rh. (1%, StG AI), Neuchatel (3%, Art. 9 LSucc NE), and Vaud (droits de donation, Art. 34 LMSD VD).

Exemptions differ significantly by canton and degree of kinship. Zurich grants parents CHF 200,000, siblings and grandparents CHF 15,000 (section 21 ESchG ZH). Bern deducts CHF 12,000 per gift, though this amount only renews every five years (Art. 17 ESchG BE). Important distinction: With an exemption (Freibetrag), only the exceeding portion is taxable (e.g. ZH, BE, UR, NW, SG). With a threshold (Freigrenze), if exceeded, the entire amount is taxed (e.g. ZG section 175 StG, VS, JU Art. 21 LISD). This difference should be known when planning.

Those who stagger gifts over several years can use exemptions multiple times. Caution: cantons with aggregation rules (BE 5 years, JU 5 years, LU 5 years before death) limit this effect. Further optimisation strategies: - Gift with reserved usufruct significantly reduces the tax base - Change of domicile to tax-free SZ or OW before the gift (for movable assets) - For real estate: a pure gift triggers no property gains tax thanks to tax deferral (Art. 12 para. 3 lit. a StHG) - Combination with pension fund purchase to reduce taxable wealth