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

Context

In a nutshell

• Inheritance and gift tax in the Canton of Glarus is governed by cantonal law.
• Rates vary according to the degree of kinship.
• There are exemptions for spouses and descendants.

Inheritance taxes in the Canton of Glarus

The inheritance and gift tax in the Canton of Glarus is regulated by cantonal law 8 of 22 May 2007, which establishes the rates for inheritance and gift tax. The rates vary according to the degree of kinship, as follows:

• Spouse: exemption
• Descendants: 0.5% on the value of the inheritance
• Adoptive children: 0.5% on the value of the inheritance
• Parents: 2% on the value of the inheritance
• Grandparents: 3% on the value of the inheritance
• Uncles and grandchildren: 4% on the value of the inheritance
• Cognati: 5% on the value of the inheritance
• Friends and acquaintances: 8% on the value of the inheritance

There are exemptions for spouse and descendants. In addition, the cantonal law provides for a minimum tax of CHF 100.00 for inheritance worth less than CHF 20,000.00.

Concrete examples

Example 1: A citizen of Glarus leaves a legacy of CHF 50,000.00 to his parents. The inheritance tax is 2% on the value of the inheritance, so the tax share is CHF 1,000.00. The share of inheritance received from the parents is CHF 49,000.00.

Example 2: A citizen of Glarus leaves a legacy of CHF 100,000.00 to his adopted children. Inheritance tax is 0.5% on the value of the inheritance, so the share of tax is CHF

Operational details

Key facts

• What: inheritance and gift tax
• When: governed by cantonal law
• Where: Canton of Glarus
• Who: Taxable persons
• Amount: rates vary according to the degree of kinship

The Canton of Glarus is known for its unique legislation on inheritance and gift taxes. These taxes are governed by cantonal law and vary according to the degree of kinship between the parties involved.

Inheritance taxes in the Canton of Glarus

Inheritance taxes in the Canton of Glarus are levied on taxable persons who receive an inheritance or donation. The amount of the tax varies according to the degree of kinship between the taxable person and the deceased.

Inheritance rates

Example: If a child receives an inheritance of CHF 500,000.00 from the father, the inheritance tax would be CHF 17,000.00 (3.4% of CHF 500,000.00).

# Inheritance Tax Regulation

Inheritance taxes in the Canton of Glarus are regulated by the cantonal law, the "Inheritance and Gift Tax Law" of 15 June 2005. Article 12 of the law states that “inheritance tax is applied to taxable persons who receive an inheritance or a gift”.

Inheritance tax calculation example

Suppose a brother receives an inheritance of

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

Practical Implications

• The inheritance and gift tax in the Canton of Glarus is an important tax to consider when transferring assets or rights.
• The rates vary according to the degree of kinship, so it is important to consult the cantonal law to determine the applicable rates.
• There are exemptions for spouses and descendants, so it is important to check if you are subject to these exemptions.

Cantonal law

The cantonal law on successions and donations in the Canton of Glarus is governed by the Federal Act on Succession and Donations (EFG) of 18 March 2009. The EFG determines that successions and donations are subject to a tax that varies according to the degree of kinship between the inheritance and the beneficiary. The tax is calculated on the value of the inheritance and varies between 0% and 20%.

Rates and Exemptions

The rates of succession and donation in the Canton of Glarus are as follows:

• 0% for spouse
• 0% for descendants (children, grandchildren, etc.)
• 4% for parents
• 8% for grandparents
• 16% for cousins and uncles
• 20% for all other beneficiaries

Concrete examples

Suppose a resident of Glarus leaves an estate of CHF 500,000 to a child. In this case, the inheritance and gift tax would be 0% since the beneficiary is a descendant. If, on the other hand, the estate were left to a cousin, the tax would be 16%.

Operational Checklists

To avoid problems with inheritance and gift tax in the

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