Inheritance tax simulator Switzerland

Inheritance tax overview of all 26 cantons (properties)

These are top rates for large estates. Actual rates are often progressive and may include tax-free allowances.

As of 2026. Source: Cantonal tax administrations. Data are guideline values for high inheritance sums without Taking cantonal allowances into account.

Inheritance tax planning strategies

1. Choosing the deceased's canton of residence

Establishing residence in a canton with favourable tax rates can significantly reduce inheritance tax. Cantons often considered for inheritance planning include ZG, SZ, OW, NW, and GR (where unrelated heirs may also pay 0%), followed by ZH, AG, and FR (where direct descendants are exempt).

2. Lifetime gifts

In most cantons, lifetime gifts are subject to gift tax, which is often lower than inheritance tax. Any subsequent growth in the gifted assets is taxed as part of the recipient's estate, which may result in a lower tax burden.

3. Marital property

Under marital property rules, assets can be transferred between spouses free of inheritance tax in all cantons. This can be especially relevant in second marriages and international marriages.

4. Foundations and trusts

For very large estates, family foundations in Liechtenstein or Switzerland, and trust structures, may help reduce the inheritance tax burden. They require complex structuring and advance planning.

5. Lex Koller with international heirs

Foreign heirs who inherit Swiss real estate may need a permit under the Lex Koller legislation. Early planning is essential, especially for nationals of countries outside the EU and EFTA. Transferring the property during the owner's lifetime to descendants who live in Switzerland may be worth considering.

Common Questions

Is there a federal inheritance tax in Switzerland?

No. Inheritance tax is levied by the cantons; there is no federal inheritance tax.

Which cantons are the most tax-efficient?

For direct descendants: ZH, ZG, SZ, UR, OW, NW, GR, TI and others have 0%. For all categories of heirs, including unrelated beneficiaries, ZG, SZ, OW, and GL have a 0% rate. These cantons are exceptions.

Are spouses and partners always exempt?

Yes, 100% exempt in practically all cantons — regardless of the size of the assets.

Which inheritance tax for siblings?

Inheritance tax for siblings is typically progressive, with rates of 5–25%. Rates are higher in GE (around 16–26%), BE (around 10–15%), NE, and JU.

What is the tax on unrelated heirs?

Unrelated heirs generally face the highest rates: up to 36% in ZH, 40% in BE, 45% in NE, and 35% in JU. In SZ, OW, ZG, and GL, the rate is 0%.

How can the inheritance tax be optimized?

Options may include choosing a canton of residence, making lifetime gifts, structuring marital assets, setting up a foundation or trust, and reviewing double tax agreements where Swiss assets are held by foreign heirs.