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Inheritance tax is payable by the person who inherits the estate (heir or legatee). The basis for calculation is the value of the transferred assets.
Inherited personal and household goods are not taxed. Spouses, persons in a registered partnership and children, step-children or foster children are usually tax exempt.
If a tax is levied, the amount usually depends on the size of the inheritance and on the degree of relationship of the heir to the deceased person. The closer the relationship, the lower the tax rate.
You can apply to the tax administration of the canton in which the testator was last resident for more information on inheritance tax. If real estate is involved, apply to the commune in which the property is situated.
When real estate is passed on, property transfer tax usually has to be paid.