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Inheritance & Gifts in Geneva

Inheritance and gift taxes vary considerably from one canton to another in Switzerland. Some cantons like Schwyz levy none at all, while others apply progressive rates that can reach 50% for non-relatives. We help you plan the transfer of your assets optimally, taking into account the spousal and direct descendant exemptions provided by cantonal legislation.

Updated February 2026

44.75%
Maximum marginal rate
Filing deadline
4
Main deductions

In Switzerland, inheritance and gift taxes fall exclusively under cantonal jurisdiction, creating major disparities. Some cantons fully exempt transfers between spouses and direct descendants, while others apply rates of up to 50% for transfers between unrelated individuals.

Common exemptions in French-speaking Switzerland: spouses and registered partners are exempt in the majority of French-speaking cantons. Direct descendants are exempt in Geneva, Fribourg, and other cantons, with reduced rates in some. Transfers between siblings, uncles/aunts are subject to variable progressive rates.

Planning strategies: staggered gifts to stay below exemption thresholds, advancement of inheritance credited against the inheritance share, inheritance agreement to optimize the tax distribution, and strategic choice of canton of domicile (the deceased's last domicile determines the competent canton).

What we do: we analyze your estate, simulate different transfer scenarios, and recommend the most tax-efficient strategy. We coordinate with your notary and lawyer for the legal implementation.

Estate planning must be anticipated: the most effective strategies require time to produce their tax benefits.

Key deductions — Canton of Geneva

Pillar 3a: up to CHF 7,258 for employees affiliated with a 2nd pillar pension fund (2025), CHF 36,288 for self-employed without a 2nd pillar

Professional expenses: flat rate of 3% of net salary (min. CHF 610, max. CHF 2,400) or actual expenses with supporting documents

Health insurance premiums: maximum deduction of CHF 6,264 for a married couple with children (Geneva scale)

Mortgage interest and property maintenance costs: fully deductible or flat rate of 10% to 20% of the imputed rental value depending on the age of the property

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Frequently asked questions

Do direct heirs pay inheritance tax in Switzerland?
It depends on the canton. In Geneva and Fribourg, direct descendants (children, grandchildren) are exempt. In other cantons, a reduced rate may apply. The surviving spouse is exempt in virtually all French-speaking cantons. We verify the specific rules for your canton of domicile.
What is the tax difference between a gift and an inheritance?
In most Swiss cantons, the tax rates are identical for gifts and inheritances. The advantage of a gift is the ability to stagger transfers over time and to benefit from certain exemptions or allowances that are renewable. Gifts also allow you to choose the optimal timing from a tax perspective.
How does the quasi-resident status work in Geneva?
The quasi-resident status is reserved for taxpayers subject to withholding tax in Geneva whose household earns at least 90% of its worldwide income in Switzerland. This status, obtained through a Subsequent Ordinary Taxation request (TOU), allows the deduction of actual expenses (pillar 3a, LPP buy-backs, childcare costs, alimony, etc.) instead of the flat-rate withholding tax scale. The request must be filed before of the following year. Note: since 2021, the TOU is irrevocable and applies until departure from the canton or obtaining a C permit.
What is the maximum tax rate in Geneva?
The maximum marginal tax rate in Geneva can reach approximately 44.75% when combining direct federal tax (max. 11.5%), cantonal tax, and municipal tax. This rate applies to the highest incomes and varies slightly depending on the municipality of residence. The City of Geneva applies a municipal surcharge of 45.5% of the base cantonal tax. The municipalities with the lowest tax rates in Geneva are Cologny, Collonge-Bellerive, and Vandoeuvres.

Other services in Geneva

Tax Declarations (Individuals)

We prepare and optimize your tax return, whether you are an employee, self-employed, or a retiree. Our expertise covers all deductions allowed by the cantonal and federal tax authorities, in order to legally reduce your tax burden. Each declaration is reviewed by a specialist before submission.

Withholding Tax & TOU

Withholding tax is deducted directly from the salary of B permit, L permit, or cross-border workers. We analyze your situation to file a Subsequent Ordinary Assessment (TOU) request when it is advantageous, which often allows you to recover several thousand francs. Since 2021, the withholding tax reform has expanded TOU eligibility for many taxpayers.

Cross-Border Taxation

Cross-border workers are subject to complex tax rules arising from the double taxation agreements between Switzerland and France. Depending on your canton of employment, you may be taxed at source in Switzerland or only in France. We guide you to optimize your situation and avoid double taxation, taking into account the Franco-Swiss agreement of April 11, 1983 and its amendments.