Inheritance & Gifts

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

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.

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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.

Can I reduce inheritance tax by changing cantons?

Yes, the canton with jurisdiction over inheritance tax is the deceased's last domicile. Moving to a more favorable canton can significantly reduce the tax burden. However, this change must be genuine and effective -- a mere fictitious domicile is not recognized.

Cantons served

Canton of Geneva

Canton of Vaud

Canton of Valais

Canton of Fribourg

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