Country tax profile · 2026
Switzerland inheritance tax
How Switzerland taxes inheritance
No federal inheritance tax; levied at cantonal (sometimes communal) level Spouses exempt in all cantons; direct descendants exempt in almost all cantons (exceptions e.g. Appenzell AR, Vaud, Neuchatel with low rates)
Compiled by MyNomadWorld for Switzerland and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Switzerland compares
141 of 197 countries we track have no inheritance or estate tax. Switzerland is not one of them.
Who is a tax resident of Switzerland?
Tax residence if domiciled in CH, or present >30 days with gainful activity, or >90 days without gainful activity
Related Switzerland taxes
Moving to Switzerland?
Get matched with a vetted Switzerland tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Switzerland inheritance tax FAQ
What is the inheritance tax rate in Switzerland?
No federal inheritance tax; levied at cantonal (sometimes communal) level Spouses exempt in all cantons; direct descendants exempt in almost all cantons (exceptions e.g. Appenzell AR, Vaud, Neuchatel with low rates)