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Inheritance & Gifts in Valais

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

36%
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 Valais

Pillar 3a: up to CHF 7,258 for employees affiliated with a 2nd pillar pension fund (2025)

2nd pillar (LPP) buy-backs: fully deductible from taxable income, subject to a 3-year lock-in period before any capital withdrawal

Training and professional development costs: deductible up to CHF 12,900 at the federal level if related to professional activity

Medical expenses: deductible to the extent they exceed 5% of the taxpayer's net income (Valais cantonal law)

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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.
Why is Valais a tax-attractive canton?
Valais benefits from one of the lowest cantonal tax scales in French-speaking Switzerland, with a maximum marginal rate of approximately 36% across all levels combined. Mountain municipalities such as Lens, Bagnes, and Nendaz apply particularly advantageous municipal coefficients. This attractiveness, combined with a lower cost of living compared to Geneva or Lausanne, makes it a popular destination for families and self-employed individuals seeking to optimize their tax burden.
How do I declare a property in Valais?
Property owners in Valais must declare the tax value of their property as well as the imputed rental value set by the administration. The imputed rental value corresponds to approximately 70% of the market rental value. Maintenance costs can be deducted either as actual expenses or as a flat rate (10% for buildings less than 10 years old, 20% thereafter). Mortgage interest is fully deductible, up to the limit of gross asset returns plus CHF 50,000.

Other services in Valais

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.