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:

  • The Canton of Luzern does not levy gift taxes but death legacies made within five years of donor’s death is subject to inheritance tax;
  • In the Canton of Graubünden, the relationship between the donor and donee is not taken in consideration for the calculation of inheritance tax charges;
  • The Canton of Vaud/Waadt levies 50% inheritance tax on non-Swiss residents who have never been employed in Switzerland. This may be overruled by applicable double tax treaty provisions.

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