Calculate Inheritance Tax

The heir (recipient) is taxed, not the deceased. The last canton of residence of the deceased is decisive -- except for real estate, which is taxed in the canton where it is located. Spouses and registered partners are exempt from inheritance tax in all cantons. Children (direct descendants) are also tax-free in most cantons. For distant relatives and non-relatives, the rates can be considerable -- up to over 30% depending on the canton.

The cantons can roughly be divided into three groups: - Tax-free cantons: Schwyz and Obwalden levy no inheritance tax. - Cheap cantons: Zug, Lucerne, Nidwalden, Uri -- low rates and high tax-free allowances. - Expensive cantons: Geneva (up to 54.6% incl. centimes additionnels), Vaud (up to 25%), Neuchatel -- high rates, especially for distant relatives. The choice of canton of residence can massively influence the inheritance tax. A tax comparison shows the ongoing tax burden per place of residence, which should also factor into the decision.

In almost all cantons, gifts are subject to the same tax rates as inheritances. The advantage of a lifetime gift: it can be distributed over several years to use tax-free allowances multiple times. Note: In some cantons (e.g. Zurich), gifts in the last 5 years before death are added back to the estate. For real estate, property gains tax or property transfer tax may also apply.