Inheritance tax: a cantonal matter, not a federal rate

There is no federal inheritance and gift tax. Each canton decides whether to levy one, at what rate and with what exemptions. The competent canton is in principle that of the deceased's last domicile. Spouses and descendants are often exempt, but not in every canton and not for every share. People with no family tie are generally taxed more heavily where the tax exists. No single rate can be stated here without misleading. The return is filed with the cantonal administration within the period it sets. ch.ch points to the cantonal authority. The civil division follows the Civil Code whether or not tax is due.