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).
the value of the asset received as a gift
and/or the degree of relationship of the person making the gift to the person receiving the gift: the more closely they are related, the lower the tax rate.
For information on gift tax, contact the tax administration of the canton in which the donor resides.
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).