What are the main categories of kinship taxed differently in Valais?

Valais applies different rates for spouses, descendants, ascendants, collaterals and strangers. Spouses and direct descendants usually benefit from lower impositions; strangers face higher rates. Each category is entitled to specific deductions according to the cantonal law of Valais. For precise details on the current rates, please consult the Valais Tax Administration.

Does a spouse always pay inheritance tax on the partner in Valais?

The spouse benefits from specific exemptions in Valais that significantly reduce or eliminate the tax burden on the direct succession of the partner. However, the exact conditions (exempt amounts, Community scheme vs segregation) vary according to cantonal legislation. It is important to check with your local tax authority in the specific case of your situation.

How long does it take to declare a succession in Valais?

The declaration of succession must be submitted within the deadlines set by the Valais Tax Administration, which communicates to the heirs through official notifications. Terms vary depending on the time of death and circumstances. It is prudent to contact the cantonal tax authority for confirmation of the terms applicable to your specific case.

How do I calculate the tax on a donation in Valais?

Donations in Valais are taxed according to specific rates that depend on the degree of kinship between donor and donor. Valais applies accrual deadlines (add previous donations to calculate the rate). Unlike succession, the terms of declaration are often different. Consult the Valais Tax Administration for the current calculation methods.

Should I contact a notary or a tax advisor for the succession in Valais?

It is not always mandatory, but it is advisable if the succession is complex or the estate is significant. A notary can authenticate the will and guide the proceedings; a tax advisor can minimise the tax burden. For simple successions, you can independently manage the declaration with the forms of the Valletta tax administration.

Inheritance tax in Valais: rates and procedures (cross-border guide)

Di Marco Ferrari · Published on 6 September 2026

Valais notary office with succession legal documents and Alpine mountain views

Succession in Valais is subject to cantonal taxes calculated by degree of kinship. Spouse and descendants have specific exemptions. Here's how it works and what procedures to follow.

Context

In brief

Inheritance in Valais is subject to cantonal tax
Rates vary depending on the degree of kinship
Spouse and descendants have specific exemptions
Mandatory declaration to be submitted to the tax administration

Key facts

What: Cantonal tax on inheritances and donations
Where: Canton of Valais
Who: Heirs, legatees, Valais tax administration
Degree of kinship: Determines the applicable rate
Legal basis: Valais cantonal law on inheritances

In Valais, as in all Swiss cantons, inheritance is subject to cantonal taxes. Unlike the federal direct tax, managed nationally by the FTA/ESTV, the inheritance tax remains the competence of the cantonal administrations. This means that the rates, exemptions, and declaration deadlines vary significantly from canton to canton. Valais applies its own tax structure that depends on the degree of kinship between the deceased and the heirs, and has legislated independently from other cantons such as Zurich, Bern, or Ticino.

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Operational details

How is taxation structured

In Valais, inheritance tax is calculated by applying percentage rates to the net value of the inherited estate. The calculation takes into account multiple factors: the degree of kinship of the heir, the portion of the estate received by each heir, the deductions, and the exemptions applicable to each heir based on cantonal regulations. Unlike some other cantons that apply a progressive system (increasing rates beyond certain wealth thresholds), others use fixed rates for each category of kinship. Valais follows its own methodology, which requires careful calculation and often involves the use of a professional to avoid errors.

Those who receive a lifetime gift are also subject to cantonal gift taxes in Valais, although with slightly different declaration terms and procedures compared to inheritance upon death. Gifts can be accumulated over time for certain types of kinship, and this accumulation directly affects the rate applied in the future. For example, a parent who has already given significant sums to their heirs has limits within which further gifts are not additionally taxed, but exceeding that threshold changes the tax regime. This interaction between lifetime gifts and inheritance is a critical aspect of estate planning in Valais.

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Key points

Inheritance Declaration Procedure

In Valais, the inheritance declaration must be submitted within the deadlines strictly set by the cantonal tax administration. Normally, the heirs or designated legal representatives (such as the legal guardian, the executor named in the will, or the estate administrator) have the legal obligation to report the death to the administration and provide a complete and detailed inventory of the inherited assets. The required documentation generally includes the holographic or notarized will, death certificates issued by the deceased's municipality of residence, an ordered and complete list of inherited assets and liabilities, bank statements, titles, real estate properties, and valid identification documents of all involved heirs.

Where to Go

The Tax Administration of the Canton of Valais (officially Direction des contributions in French, or equivalent in German Kantonales Steueramt Wallis, depending on the linguistic district of residence) is the competent authority and the official interlocutor. You can contact them to request the official inheritance declaration forms, receive clarifications on specific rates applicable to your case, and verify the possible existence of particular benefits. Many cantons, including Valais, provide online guides, information sheets, and public counters with regular hours. Some heirs turn to local notaries, tax experts, specialized lawyers, or certified tax consultants to manage the entire procedure and minimize significant risks of administrative errors that could result in penalties.

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Frequently Asked Questions

What are the main categories of kinship taxed differently in Valais?: Valais applies different rates for spouses, descendants, ascendants, collaterals and strangers. Spouses and direct descendants usually benefit from lower impositions; strangers face higher rates. Each category is entitled to specific deductions according to the cantonal law of Valais. For precise details on the current rates, please consult the Valais Tax Administration.
Does a spouse always pay inheritance tax on the partner in Valais?: The spouse benefits from specific exemptions in Valais that significantly reduce or eliminate the tax burden on the direct succession of the partner. However, the exact conditions (exempt amounts, Community scheme vs segregation) vary according to cantonal legislation. It is important to check with your local tax authority in the specific case of your situation.
How long does it take to declare a succession in Valais?: The declaration of succession must be submitted within the deadlines set by the Valais Tax Administration, which communicates to the heirs through official notifications. Terms vary depending on the time of death and circumstances. It is prudent to contact the cantonal tax authority for confirmation of the terms applicable to your specific case.
How do I calculate the tax on a donation in Valais?: Donations in Valais are taxed according to specific rates that depend on the degree of kinship between donor and donor. Valais applies accrual deadlines (add previous donations to calculate the rate). Unlike succession, the terms of declaration are often different. Consult the Valais Tax Administration for the current calculation methods.
Should I contact a notary or a tax advisor for the succession in Valais?: It is not always mandatory, but it is advisable if the succession is complex or the estate is significant. A notary can authenticate the will and guide the proceedings; a tax advisor can minimise the tax burden. For simple successions, you can independently manage the declaration with the forms of the Valletta tax administration.