This applies in the cantons: whoever inherits must pay taxes, right?

In principle, anyone who receives money, property or valuables after someone’s death must do so. It does not matter whether this happens due to legal succession, a will or another inheritance arrangement. The following are exempt from tax: the surviving spouse or registered partner and in most cases the direct descendants (children and grandchildren).

This depends on the tax legislation in the canton where the deceased last lived. For example, in Appenzell-Innerrhoden and Geneva, long-term cohabiting partners are considered non-family members and pay the highest tax rate (see information sheets). Many other cantons charge a reduced rate if you have lived together for at least five or ten years. Graubünden exempts life partners from inheritance tax without defining who is considered a “life partner”. Depending on the canton, different rules also apply to stepchildren and foster children.

In general, the closer you were to the deceased, the lower the tax. For example, if you inherit something from an uncle or a friend who is not related, the tax can be as high as 50 percent (Canton of Vaud) or even higher (Canton of Geneva). In most cases, the tax rate increases as the inheritance is higher and/or there are allowances. In the canton of Zurich, for example, the first 15,000 francs are tax-free for siblings, after which the rate rises from 6 to a maximum of 18 percent. The website of the Federal Tax Authorities contains a calculator with which you can calculate the expected amount of inheritance or gift tax.

What matters is in which canton the deceased last lived. This law applies and you must also pay tax there – at the applicable rate. Except when it comes to inherited properties: in that case the tax legislation in the canton where the property is located applies. In Schwyz and Obwalden there are no inheritance taxes, even for non-relatives.

No. What matters is where the testator lived.

The tax law of the place where the deceased last lived, i.e. that of the United States, is also decisive.

Donations are made between living people, ‘with warm hands’, as the saying goes. Otherwise, the mechanism is exactly the same and the amount of tax is also the same in most cases.

Not all tax laws define the amount of which a gift is a tax-relevant gift. Ordinary Christmas, birthday and occasional gifts are certainly not included, but gifts with a value of more than 5,000 francs are.

From a tax perspective, an advance from an inheritance is the same as a donation, namely an inter vivos donation without anything in return. In principle, gift tax is levied on this, but children are also exempt from this in the vast majority of cases.

Yes, the tax is levied on all valuables, on paintings, jewelry and – most importantly – on real estate. Anyone who inherits a valuable asset may have to pay so much tax on it that they have to take out a mortgage or perhaps even sell the property to pay for it.

Yes, inheritance rights arise the day after the day of death – regardless of whether you already have the inheritance or only years later when the community of heirs reaches an agreement and divides the money. From a tax perspective, it makes no sense to maintain a community of heirs for as long as possible.

No, pension funds (pension fund, pillar 3a and certain life insurance policies) are not included in the inheritance if the entitlement to them only arises upon death. Therefore, they are not subject to inheritance tax. However, you must pay the same tax as if your partner had received the money while he or she was still alive. This is the so-called one-off tax on capital payments from the pension provision. Depending on the specific circumstances, this tax may be higher or lower than inheritance tax.

That’s what politicians have decided. Opponents argue that money previously taxed as income and wealth would be taxed again. Proponents believe it is right to tax inheritances because you receive money without doing anything yourself.