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Gift tax is imposed on the gratuitous transfer of property whilst the donor is still alive.
Gift tax has to be paid by the recipient of the gift. This is calculated on the basis of the value of the transferred assets. Gifts of personal and household objects are not taxed. Gifts to spouses and people in a registered partnership, children, grandchildren, step-children and foster children are tax exempt under normal circumstances. Most cantons impose a gift tax, which is designed to stop people from avoiding inheritance tax by giving away their property. Gifts have to be declared by the recipient in a separate tax return and declared as wealth in the usual tax return from the date that the gift is received.
If you receive a gift, you need to report this and pay gift tax within a set time. For more information, apply to the cantonal tax administration of the donor. If real estate has been passed on, apply to the commune in which the property is situated.
When real estate is passed on, property transfer tax usually has to be paid.