Estates of foreign deceased persons involving the transfer of Swiss real property or unincorporated business enterprises in Switzerland, are subject to inheritance tax in a canton. There is no federal inheritance tax.
The succession of persons having had their last domicile in Switzerland is regulated by Swiss law. However, Swiss international private law allows foreigners (not having Swiss nationality) to elect, by will or testamentary pact, to have their national law govern their succession.
IHT treaties
Switzerland has currently eight inheritance tax treaties, with Austria, Denmark, Finland, Germany, Nether-lands, Sweden, the United States and the United Kingdom (SI 1994/3214 and Taxes on Estates of Deceased Persons and Inheritances (Switzerland) Order 1994). There are no treaties on donations, though the treaties with Germany and Sweden contain some very limited provisions in this respect.
These
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