Inheritance / Question 3
Is there inheritance tax in Switzerland?
Not at federal level: the Confederation levies no inheritance or gift tax. The cantons do, all of them except Schwyz and Obwalden. A surviving spouse is generally exempt, and direct descendants are exempt in most cantons; Appenzell Innerrhoden, Neuchâtel and Vaud tax them. On 30 November 2025, 78.3% of voters rejected a federal inheritance tax.
Antevo Wealth+ · Several households and entities, with beneficiaries and the estate structure mapped
01 / Published estimate
What passes on in a year.
Swiss francs inherited or given as gifts in Switzerland in 2022, by the estimate: almost twice what the AHV pays out in a year.
francs of that would go in cantonal and municipal inheritance and gift taxes, by the same estimate.
of all inheritances now go to people of retirement age, the chapter notes.
Estimate by Marius Brülhart (University of Lausanne) in the chapter “Erbschaftssteuer: Effizient und trotzdem unbeliebt”, Caritas Sozialalmanach 2023 (Caritas-Verlag, Lucerne, January 2023): about CHF 88 billion inherited and given as gifts in Switzerland in 2022. The tax figure extrapolates the CHF 1.23 billion of inheritance and gift taxes paid to cantons and municipalities in 2019, from Federal Finance Administration data, to 2022. These are the author’s published estimates, not an Antevo count.
See how Wealth+ maps an estate02 / The canton decides
Twenty-four cantons tax inheritances.
The Confederation levies no inheritance or gift tax. All cantons levy an inheritance tax except Obwalden and Schwyz, and all levy a gift tax except Lucerne, Obwalden and Schwyz. (ESTV)
The right to tax belongs to the canton where the deceased or the donor lived, except for real estate, which is taxed where it lies. (ESTV)
See how Wealth+ maps an estate03 / Who pays
Close family, mostly not.
A surviving spouse is generally exempt; a few cantons attach conditions. Direct descendants are exempt in most cantons, while Appenzell Innerrhoden, Neuchâtel and Vaud tax them, each with its own deduction. (ESTV, tax period 2025)
Rates rise with the distance of the relationship, and every canton sets its own; the ESTV publishes each canton’s rules. Your tax specialist confirms what is due.
See how Wealth+ maps an estate04 / The vote
A federal tax, rejected.
On 30 November 2025, 78.28% of voters and every canton rejected a federal tax of 50% on estates and gifts above an allowance of CHF 50 million.
Final result of the federal popular vote of 30 November 2025 on the initiative “For a social climate policy – financed fairly through taxation (Initiative for a Future)”: 520,173 yes (21.72%), 1,874,301 no (78.28%), turnout 42.95%; no canton or half-canton voted yes. Federal Chancellery and Federal Statistical Office.
The initiative asked for a federal tax of 50% on estates and gifts above an allowance of CHF 50 million, to finance climate policy. Federal Council and Parliament had recommended rejecting it. (Parliament, 24.082)
See how Wealth+ maps an estate05 / In Antevo
See where the estate is held.
The canton of residence decides most of it, and property is taxed where it lies. Antevo Wealth+ maps several households and entities, with the beneficiaries and the estate structure, beside portfolios, property and private holdings.
See how Wealth+ maps an estateSources
Where this comes from.
The published estimate behind the figure and the primary sources for every legal point: the Civil Code and the Code of Obligations on fedlex.admin.ch, the Federal Office of Justice, the Federal Tax Administration, the Federal Chancellery, the Swiss Parliament and the IPI. Intelligence, not advice: nothing here is legal or tax advice. A notary or a lawyer confirms what a will, a contract or an estate requires.