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Inheritance and gift tax

Inheritance and gift taxes can have a significant financial impact when transferring assets. The rules and tax rates vary widely depending on the canton and the type of assets involved. Proactive planning is therefore essential to minimize the tax burden and ease the financial impact on heirs.

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Key aspects

Inheritance tax

  • In many cantons, spouses and direct descendants are exempt from tax.
  • Other heirs, such as siblings or more distant relatives, are often subject to higher tax rates.
  • Tax amount: Depends on the relationship to the deceased, the canton, and the value of the inherited assets.

Gift tax

  • Applies to lifetime asset transfers.
  • Tax-free allowances can be used to reduce gift tax.
  • In some cantons, gift tax regulations are identical to those for inheritance tax.

Special types of assets

Real estate

Real estate is a particular challenge, as values vary strongly and real estate gains tax may be added.

Businesses

The valuation and tax-optimized transfer of businesses tend to be compex, particularly in terms of succession planning.

How to proceed

1

Analysis of current asset situation

  • Valuation of estate assets, including real estate and company holdings.

  • Examining canton-specific inheritance and gift tax rules.

  • Identification of tax allowances and optimized transfer options.

2

Estate planning

  • Creation of a tax-optimized asset transfer plan.

  • Use of gifts to reduce inheritance tax burden.

  • Distribution of assets across several heirs or staggered transfers.

3

Gifts

  • Planning of gifts during lifetime to diminish tax progression.

  • Advice on possible drawbacks such as loss of control over gifted assets.

  • Examination of whether gifts may be used as part of estate settlement.

4

Real estate and businesses

  • Tax-optimized transfer of real estate, for instance through staggered gifts or terms of use.

  • Development of succession plans for businesses, including severance pay arrangements and preferential tax treatments.

5

Long-term tax planning

  • Regular review of strategy in case the asset or family situation changes.

  • Use of canton-specific special provisions and tax allowances.

Video and fact sheet on "Inheritance and gift tax"

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Home & inheritance: Passing down, gifting or selling?

A home is more than just a possession – it is a place full of memories. But what happens to the property in the event of inheritance? This video highlights the options available to you – from gifting or advancing inheritance to selling the property – and explains what you should consider to avoid family conflicts and ensure optimal tax treatment.

(in German)

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Inheritance advice

Anyone who wants to transfer their assets consciously needs more than just good intentions – they need thorough planning. Our inheritance advisory service helps you arrange your estate early, in a legally sound manner, and in accordance with your and your family's wishes.

(in German)

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smzh for you

  • Canton-specific expertise: Advice on the optimal use of allowances and strategies to reduce inheritance and gift taxes.
  • Estate and gift planning: Development of a tailored strategy for tax-optimized asset transfers.
  • Real estate and businesses: Specialized solutions for the tax-efficient transfer of complex assets.
  • Holistic approach: Integration of tax, legal, and financial aspects into your estate planning.

We handle questions such as those shown on the right on a daily basis. You don't need to deal with them by yourself – our 360° Check-Up is free of charge and non-binding.

Contact us

Tax liability depends on the canton and the relationship between the deceased or donor and the beneficiary. Spouses and direct descendants are often exempt from tax.

Gifts during lifetime make it possible to use tax allowances and reduce tax progression. Yet early planning is crucial.

Yes, real estate is subject to inheritance tax. Moreover, a real estate sale or transfer may result in real estate gains tax.

Depending on the canton, the transfer of a company may be tax-advantaged. Early planning and an accurate valuation are essential in this context.

Well-thought-out estate planning reduces conflict potential and tax burdens. Moreover, it enables a fair wealth distribution according to personal wishes.