Inheritance and donation tax of the canton of Glarus: the rates (cross-border guide)

Context

In brief

• In the Canton of Glarus, inheritance tax is regulated exclusively by its own cantonal laws
• Rates and exemptions vary depending on the degree of kinship between the heir and the deceased
• Declaration within the deadlines set by the canton, to the competent administration

Key facts

• What: Cantonal inheritance and gift tax
• Where: Canton of Glarus, Switzerland
• Who: Cantonal administration (tax office)
• When: Within the deadlines set by the cantonal ordinance
• Scope: Varies by degree of kinship (spouse, descendants, collaterals, strangers)

In Switzerland, there is no federal inheritance tax: the competence is entirely decentralized to the cantons. The Canton of Glarus, like the other cantons, has legislated autonomously on the taxation of inheritances and gifts. The result is a mosaic of different regimes: those who inherit in the Canton of Glarus pay rates determined by Glarus law, different from those of Zurich, Geneva, Ticino or other cantons. Unlike income and wealth taxation — where there is a federal direct tax that adds to cantonal and municipal taxes — for inheritance the regime remains purely cantonal. No revenue goes to Bern: everything remains within the administrative competence of the canton.

In the Canton of Glarus, inheritance and gift tax follows a central principle: rates and exemptions depend on the degree of kinship between the deceased (or donor) and the heir. As throughout Switzerland, the law provides exemptions for the surviving spouse and descendants (children, grandchildren). This reflects the principle that the transfer of assets within the immediate family should receive more favorable tax treatment than inheritances from collaterals or strangers.

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Operational details

How the tax calculation works in the Canton of Glarus

The inheritance tax in the Canton of Glarus follows a logical and progressive procedure. First, the total value of inherited assets is established: real estate, bank accounts, securities, life insurance, companies, vehicles. This gross value constitutes the tax base. Subsequently, the exemption and deduction rules provided for by cantonal law are applied. This is where the degree of kinship comes into play.

The surviving spouse, in most Swiss cantons, enjoys a total or very significant exemption — often 100%. Direct descendants (children) are entitled to important deductions, frequently scalar based on the number of heirs. Second-degree descendants (grandchildren) have reduced rights compared to children. Collaterals (brothers, sisters, cousins) have minor exemptions. Outsiders (unrelated people) pay full rates with almost no deduction. In the Glarus Canton this general principle applies, but the specific numerical values are fixed by the Glarus cantonal law.

Donations: the complement of succession

Alongside inheritance tax (which applies to death), the Canton of Glarus also taxes living donations. Again, rates and exemptions depend on the degree of kinship between donor and beneficiary. A donation from a parent to a child is generally less taxed than a donation to a third party.

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 procedure: what to do in the Canton of Glarus

When a death occurs involving assets in the Canton of Glarus, or when a significant donation is made, the heir or beneficiary has a legal obligation to submit a declaration to the cantonal tax office within the deadlines set by local regulations.

First step: gather documentation. You will need the death certificate (issued by the commune of the place of death), a complete and detailed inventory of the inherited assets, property appraisals, the latest bank statements, a certified copy of the will (if any), and any registered donation deeds. This collection can take weeks and sometimes months, especially if the assets are spread across multiple locations.

Second step: contact the cantonal tax office. It is essential to ask which forms to use, which deadlines to respect precisely, whether specialized consultations (notary, accountant) are required, and what the specific rates are based on the heir's degree of kinship. The administration can provide details on tax matters and the correct procedure.

Third step: submit the declaration according to the cantonal deadlines. Generally, the deadline is a few months from the date of death. Failure to comply results in penalties and late interest. The declaration must indicate the total value of the assets, the degree of kinship of each heir, the deductions and exemptions applicable, and the calculation of the tax due based on the cantonal rates.

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