Swiss Gift & Inheritance tax

There are currently no federal inheritance or gift tax laws in Switzerland. Each of the 26 different Swiss cantons have their own inheritance and gift tax laws, making it challenging to identify potential inheritance and gift tax implications. We have prepared this overview to help you understand some of the most important facts regarding inheritance and gift taxes in Switzerland. Please note that this summary is not deemed to be comprehensive and should not be used as a substitute.

Contact us

At RSM, our professionals will work closely with you to assess your inheritance tax situation and cater to your estate and succession planning needs.

Working in partnership with you to plan, our professionals will review your will(s) and, where appropriate, prepare replacement wills to ensure that these are drafted to reflect your wishes as tax-efficiently as possible.

Possessing international capabilities, our experts can also assist if you own assets abroad or if you are a Swiss resident non-domiciled individual. In such cases, it might also be necessary to request assistance from foreign advisors based in those countries. We can ensure that the wills drafted in each country do not contradict one another and that you can make the most out of the advantages provided by double taxation treaties. We can also help you with lifetime planning, which might include suggestions on alternative structures for holding assets to reduce possible inheritance tax liabilities.

We are part of the international RSM Private Client Services group, with members across Europe working closely together to create a multi-jurisdiction strategy to meet your specific objectives.

Your Inheritance tax-free allowance and how it is calculated

Exceptions: All Swiss Cantons levy inheritance tax except Schwyz and Obwald; All Swiss Cantons levy gift tax except Schwyz, Obwald ad Luzern. Some important cantonal specifics:...
21 September 2021

Gift & inheritance tax implications for Swiss and non-Swiss residents

Who and what is taxed under Swiss Inheritance Tax Law...
21 September 2021

How can we help you?

Contact us by phone +41 43 488 5100 (Zurich) , +41 21 311 00 53 (Lausanne) or  +41  22 888 5050 (Geneva) or submit your questions, comments, or proposal requests.

Email us

Key Contacts

Yann Santschy
Chemin des Charmettes 7, 1003 Lausanne, Switzerland
Phone number: +41 21 311 00 45
E: [email protected]