Inheritance taxes in the Canton of Bern (cross-border guide)

Context

The inheritance and gift tax in the Canton of Bern is governed by cantonal law. There are different rates depending on the degree of kinship. There are exemptions for spouse and descendants.

Bernese law provides for a complex approach, with rates ranging from 0% to 4% depending on the degree of kinship. For example, for spouses, the inheritance tax is 0% for amounts up to CHF 200,000, while for amounts over CHF200,000 it is 2%. For children, the inheritance tax is 0% for amounts up to CHF 100,000, while for amounts over CHF100,000 it is 1%.

For other relatives, the inheritance tax is higher. For example, for parents, the inheritance tax is 2% for amounts up to CHF 50,000, while for amounts over CHF50,000 it is 3%. For brothers and sisters, the inheritance tax is 3% for amounts up to CHF 20,000, while for amounts over CHF20,000 it is 4%.

There are also exemptions for donations. For example, donations between spouses are exempt from tax, while donations between parents and children are only exempt for amounts up to CHF 100,000.

Bernese law also provides for a specific approach for companies. For example, if a person dies and leaves a company, the inheritance tax is 2% for amounts up to CHF 500,000, while for amounts over CHF500,000 it is 3%.

Here is a concrete example:

• One person

Operational details

Cantonal law regulates inheritance and gift tax in the Canton of Bern, following principles of equity and proportionality. Rates vary depending on the degree of kinship, with lower rates for close relatives and higher rates for distant relatives. There are exemptions for spouse and descendants, as provided for by federal law and cantonal regulations.

Rates and exemptions

The rates for inheritance and gift tax in the Canton of Bern are set by the cantonal law of 2018. Taxes range from a minimum of 2% for close relatives to a maximum of 40% for distant relatives. Spouses and descendants are exempt from taxes, as required by the federal law of 2008.

Concrete example:

• A Bernese citizen leaves a fortune of CHF 500,000 to his children. In this case, the inheritance tax is 0%, as the children are direct descendants. - A Bernese citizen leaves a fortune of CHF 500,000 to his nephew. In this case, the inheritance tax is 20%, since the nephew is a distant relative.

Regulations and dates

The cantonal law on inheritance and gift taxes in the Canton of Bern was amended in 2018 to comply with federal regulations. The federal law of 2008 established the principles of equity and proportionality for inheritance and gift taxes.

Operational checklists

To avoid problems with inheritance and gift taxes in the Canton of Bern, it is

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

To know the exact rates and exemptions, it is necessary to consult the cantonal law. It is important to note that the rates may vary depending on the degree of kinship.

The Canton of Bern, like other Swiss cantons, applies inheritance taxes to assets and rights transferred to beneficiaries in the event of the death of the obligor. According to Swiss federal law, inheritance taxes have been abolished since 1 January 2008, however the Swiss cantons can still apply inheritance taxes to immovable property and movable rights.

In the Canton of Bern, inheritance taxes are regulated by the Inheritance and Gift Act of 18 June 2007 (LSuccD). According to this law, inheritance rates vary depending on the degree of kinship and the value of the assets transferred. Here are some examples of inheritance rates applied in the Canton of Bern:

• For spouses and children, the inheritance rates are 0% for the first CHF 10,000 and 1.25% for subsequent CHFs;
• For brothers and sisters, the succession rates are 0% for the first CHF 10,000 and 2.5% for subsequent CHFs;
• For other relatives, the inheritance rates are 0% for the first CHF 10,000 and 4% for subsequent CHFs.

It is important to note that these rates may vary depending on the degree of kinship and the value of the assets transferred.

Concrete example

Suppose a Bernese citizen leaves a net worth of CHF 500,000 to the

For a precise net salary calculation, use our tax comparator: compare take-home pay between G and B permits with all 2026 deductions.