inheritance taxes in communities of heirs

In the following article we examine the question of how inheritance taxes are taxed in communities of heirs.

Which inheritance taxes must be paid?

In some cantons, communities of heirs are considered taxpayers and fill out a separate tax return.

taxation of inheritance

In the canton of Zurich and canton Aargau communities of heirs are not taxed as such. If you are an heir, income and assets from undistributed inheritances must be declared proportionately in your tax return from the day following the day of death.

A list of the assets and income of the community of heirs must be enclosed with the tax return. Depending on the canton, an inventory must be made and enclosed.

Income from inheritances is typically rent and securities income.

If the distribution and quotas are not known or disputed (will, compulsory shares), it is worthwhile professional advice or contact the tax office.

inheritance taxes and kinship

Inheritance tax, on the other hand, is levied at the time of the inheritance itself and particularly affects heirs who are not related or are only distantly related, which can also include cohabiting partners. In some cantons, these taxes can amount to up to 60%. However, this can be counteracted with appropriate precautionary measures.