Most cantons levy a gift tax. The purpose of this tax is to prevent taxpayers from avoiding other types of tax, in particular inheritance tax, by giving their assets away.
A gift tax is levied, for example, on:
Gifts of money above a certain value
Gifts of real estate
Gifts of valuables, such as works of art
Gratuitous transfers of insurance benefits that become due during the policyholder's lifetime
Advances on inheritances
Assignments or waivers of rights (e.g. rights of use).
Gift tax must be paid by the person who receives a gift.
Normally, spouses and registered partners and their descendants (children and grandchildren) do not have to pay tax on gifts to each other. Gifts to stepchildren and foster children are also exempt from the tax, but only in those cantons where they have the same status as biological children.
Si vous avez fait une donation à une organisation d’utilité publique, vous pouvez dans certains cas déduire le montant concerné ou une partie de celui-ci dans votre déclaration d’impôt.
For information on gift tax, contact the tax administration of the canton in which the donor resides. Cantonal tax authorities - Gift tax
If you receive real estate as a gift, then you should contact the commune in which the property is located.
Documentation of the Federal Tax Administration (Dossier Tax Information and Tax Folders).
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