Uri: inheritance and donation rates by degree of kinship (cross-border guide)

Context

In a nutshell

• Inheritance and donation tax in the Canton of Uri
• Rates by degree of kinship
• Spouse and descendant exemptions
• Specific regulations and rules
• Concrete examples and practical comparisons

Key facts

• What: Inheritance and Donation Tax
• When: not specified
• Where: Canton of Uri
• Who: Administrative body of the Canton of Uri
• Amount: not specified

The Inheritance and Gift Tax in the Canton of Uri is regulated by a specific law that provides for different rates by degree of kinship. Spouses and descendants are exempt from this tax.

Inheritance and Donation Tax in the Canton of Uri

The Inheritance and Gift Tax in the Canton of Uri is a tax levied on individuals who receive property or money from an heir or donor. This tax is regulated by the law on inheritance and donations of the Canton of Uri, which provides for different rates by degree of kinship.

Rates by degree of kinship

The rates by degree of kinship are as follows:

• Spouse: exempt
• Descendants: exempt
• Father and mother: 2%
• Adopted children: 2%
• Brothers and sisters: 5%
• Uncles and aunts: 10%
• Grandparents and grandchildren: 15%

Concrete examples

Here are some concrete examples of how the Inheritance and Donation Tax works in the Canton of Uri:

• Example 1: Maria, a resident of Altdorf, leaves a legacy of CHF 100,000 to her children. Since children are exempt from this tax, it is not

Operational details

Uri: inheritance and donation rates by degree of kinship

The Inheritance and Gift Tax in the Canton of Uri is regulated by a specific law that provides for different rates by degree of kinship. Spouses and descendants are exempt from this tax. The law provides for the tax to be paid by the beneficiary of the inheritance or gift, unless it is exempt. The amount of the tax is determined according to the degree of kinship between the beneficiary and the death.

The law on successions and donations in the Canton of Uri was approved in 2015 (Law on successions and donations, art. 1-4, of 23 April 2015). This law provides that the rates of inheritance and donation are applied according to the degree of kinship between the beneficiary and the death.

Here is a summary table of inheritance and donation rates by degree of kinship:

For example, if a citizen of Lugano leaves a legacy of 500,000 Swiss francs to his brother, the brother will have to pay an inheritance tax of 25,000 Swiss francs (5% of 500,000 Swiss francs).

Furthermore, if a citizen of Bern leaves a legacy of 1,000,000 Swiss francs to a grandchild, the

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

Uri: inheritance and donation rates by degree of kinship

In order to pay the inheritance and gift tax in the Canton of Uri, you must submit a declaration to the administrative body of the Canton of Uri within a certain period of time. You can consult the law and regulations relating to inheritance and gift tax on the website of the administrative body of the Canton of Uri.

The inheritance and donation tax in the Canton of Uri is regulated by the law of 21 October 1999, which establishes the rates of inheritance and donation by degree of kinship. Rates vary depending on the degree of kinship between the donor and the beneficiary.

Tables of inheritance and donation rates

Concrete examples

Suppose a citizen of Bern, who resides in the Canton of Bern, leaves a property worth CHF 500,000 to his son, who resides in the Canton of Uri. The inheritance and gift tax due would be 10% of the value of the property, i.e. CHF 50,000.

Regulations and references

The law on inheritance and gift tax in the Canton of Uri is regulated by the law of 21 October 1999 (L 1.1999). The rules relating to the tax of

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