'%3e%3cpath%20fill='%23d80027'%20d='M0%200h512v512H0z'/%3e%3cpath%20fill='%23eee'%20d='M389.6%20211.5h-89v-89h-89.1v89h-89v89h89v89h89v-89h89z'/%3e%3c/g%3e%3c/svg%3e)
Inheritance tax in Switzerland 2026
Switzerland has no federal inheritance or gift tax — the cantons run the show, and they compete: Schwyz charges nothing at all, and a spouse inherits tax-free in every canton.
Children are exempt in most cantons too (Zurich, Zug, Geneva, Bern, Basel among them); the notable exception style is Vaud, where descendants pay a modest 1.35%–2.86%.
Distance costs: unrelated heirs face roughly 20%–50% depending on the canton.
At a glance
- top rate
- ≈ 50% (unrelated heirs in the costliest cantons); 0% in Schwyz
- entry band
- 0% for spouses everywhere; 0% for children in most cantons
- tax year basis
- Charged on the transfer, by the canton of the deceased's residence
- filing deadline
- Canton-dependent
- residency basis
- Canton of the deceased (Swiss property: canton of the property)
- regime flag
- Business-succession reliefs in many cantons
Rates
Cantonal snapshots (2026)
| Canton | Spouse / children | Unrelated heirs |
|---|---|---|
| Schwyz | 0% / 0% | 0% — no inheritance or gift tax at all |
| Zug | 0% / 0% | 10%–20% × relationship multiplier |
| Zurich | 0% / 0% | 2%–7% basic × up to 6 = up to ≈ 36% |
| Basel-Stadt | 0% / 0% | 16.5% base + wealth increments up to ≈ 45% |
| Bern | 0% / 0% | 1%–2.5% basic × 16 = up to 40% |
| Vaud | 0% / 1.35%–2.86% | Up to 25% (halved for estates of foreign nationals) |
| Geneva | 0% / 0% (unless lump-sum taxed) | Up to 26% × 2.1 multiplier ≈ 54% |
Thresholds & allowances
- Typical exemptionsSpouses and registered partners everywhere; descendants in most cantons
Stepchildren and long-term cohabiting partners get partial relief in several cantons
- Business successionLarge reductions (up to 100% in Basel-Stadt/Bern, 80% in Zurich)
Usually requires the heir to run the business, with claw-back periods
Residency
Residency trigger
The canton where the deceased lived taxes the worldwide movable estate; Swiss real estate is taxed by the canton where it stands. Which heirs pay, and how much, is that canton's law.
Non-resident treatment
Heirs abroad still pay the Swiss cantonal tax on what they inherit from a Swiss-resident deceased. Switzerland has inheritance treaties with 8 partners including Germany, the UK and the US.
Notes
- Moving canton late in life is a legitimate and common estate-planning move — the applicable law follows the deceased's residence.
- Gift taxes mirror inheritance taxes per canton (Schwyz has neither), typically with 5–10 year clawback periods to stop deathbed giving.
- Lifetime gift allowances exist in several cantons (e.g. CHF 50,000 a year to a child in Vaud tax-free).
- There is no step-up issue for income tax — inherited assets simply carry into the 0% private capital gains world.
FAQ
Do children pay inheritance tax in Switzerland?
In most cantons, no — 0% for descendants in Zurich, Zug, Geneva, Bern, Basel and others. Vaud is the best-known exception at 1.35%–2.86%, and Schwyz taxes nobody at all.
What do unrelated heirs pay in Switzerland?
It ranges from 0% in Schwyz to roughly 36% in Zurich, 40% in Bern and around 50% in Geneva once multipliers apply — canton choice matters as much as the will.
Figures: tax year 2026, compiled from public sources. Not tax advice.