Who is responsible for paying inheritance tax in the Canton of St. Gallen?

The heir or grantee is responsible for the payment of inheritance tax on the estate received. In the Canton of St. Gallen, the surviving spouse and children in a straight line benefit from total exemptions or reduced rates; collateral and foreign relatives are subject to higher rates. Responsibility is individual for each heir, proportional to the share received.

What exemptions apply to your spouse and children in the Canton of St. Gallen?

The Canton of St. Gallen provides significant exemptions or very low rates for the surviving spouse and children in a straight line, since the cantonal legislation protects the transfer of assets within the family unit. However, the exact amounts of exemptions and specific conditions are defined by cantonal law and may vary based on the value of the estate. Please contact the Cantonal Tax Office for precise details.

By when does the declaration of succession have to be filed?

The declaration of succession must be filed within the deadlines set by the cantonal law of St. Gallen, normally starting from the death of the deceased. The exact deadline and how it is calculated (for example, calendar days or working days) varies; check with the Tax Office for the exact deadline. Delays result in default interest and possible penalties.

Is there a federal inheritance tax in Switzerland?

No, Switzerland does not have a federal inheritance tax. Inheritance tax is entirely the responsibility of the canton. This means that each canton independently establishes rates, exemptions and procedures. Consequently, the inheritance tax regime varies significantly between cantons: some (such as Svitto) do not have any inheritance tax; others maintain rates even on transfers to direct descendants.

What is the difference between inheritance taxation and donations in St. Gallen?

Both inheritances (death transfers) and donations (living transfers) are subject to tax in the Canton of St. Gallen, but may have different rates. Donations sometimes benefit from subsidised schemes, especially when directed to charities or between parents and children. The declaration procedure is similar, but the deadlines start at different times (death vs. signing the deed).

St Gallen Inheritance Tax: Rates and Exemptions (cross-border guide)

Di Marco Ferrari · Published on 30 August 2026

Tax administration building in St. Gallen Canton, Switzerland

How inheritance and gift tax works in the Canton of St. Gallen: rates for degree of kinship, exemptions for spouse and descendants, declaration procedure and legal terms.

Context

In a nutshell

Each Swiss canton has its own rules on succession and donation
St. Gallen provides exemptions and reduced rates for spouses and children
The declaration must comply with the deadlines set by the canton
The degree of kinship determines the applicable rate

Key facts

What: Cantonal inheritance and gift tax
Where: Canton of St. Gallen (north-eastern Switzerland)
Who: Heirs, beneficiaries, cantonal tax office
Regulatory level: Cantonal law (NOT federal)
Procedure: Declaration with deadlines defined by the canton

In Switzerland, inheritance and gift tax is an exclusively cantonal matter. There is no federal inheritance tax: each canton establishes its own rates, exemptions, procedures and reporting terms. The Canton of St. Gallen applies a taxation system that differentiates the rates according to the degree of kinship between the deceased (or donor) and the heir (or donor).

Structure of rates by degree of kinship

Sanallian regulations, like those of all Swiss cantons, distinguish between categories of heirs. The spouse, children, and direct descendants generally benefit from significantly lower rates or total exemptions, while brothers, sisters, uncles, cousins, and more distant relatives are subject to progressive and higher rates.

This stepped structure reflects a political choice: to protect the transfer of heritage

Operational details

# Switzerland's three-tier tax system

It is essential to understand how inheritance taxation fits into the Swiss federalist structure. Direct taxes operate at three levels: federal (direct federal tax), cantonal and municipal. However, the inheritance tax is entirely cantonal: there is no federal payment or centralized municipal contribution (some cantons, if anything, allow municipalities to apply a supplement).

This total decentralisation generates important disparities between cantons. An inheritance of the same amount can be taxed very differently depending on the canton of residence of the deceased. For example, the Canton of Schwyz does not apply any inheritance tax; the Canton of Geneva also applies rates to children; the Canton of St. Gallen follows an intermediate policy with exemptions for close family members.

# Living Donations vs. Death Inheritance

An important distinction is between donations (voluntary transfers during life) and successions (death transfers). The Canton of St. Gallen, like most cantons, taxes both cases, although sometimes with different rates.

Donations can benefit from subsidised schemes if they meet certain criteria: for example, donations to charitable, cultural or public benefit organisations often enjoy full or significant exemptions. Donations between parents and children in a straight line

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

Operational Procedure: Step-by-Step

If you need to deal with an inheritance or a donation in the Canton of St. Gallen, follow these steps:

Phase 1: Gathering the documentation Collect the death certificate (for inheritances), the will, the deed of donation (for donations), a complete inventory of assets, property appraisals or valuations, bank statements, ownership documents, and insurance policies. This documentation is essential to correctly complete the declaration.

Phase 2: Identifying the family relationship Precisely determine the degree of kinship between the deceased/donor and the heir/donee (spouse, child, grandchild, sibling, cousin, unrelated person). This data is decisive for applying the correct tax rate.

Phase 3: Contacting the Cantonal Tax Office Immediately contact the Tax Office of the Canton of St. Gallen to:

Obtain the official inheritance tax declaration forms
Receive confirmation of the tax rates applicable to your case
Know the precise filing deadlines
Check whether you benefit from any exemptions or reductions
Clarify any doubts about the valuation of the estate

Phase 4: Completing and submitting the declaration Fill in the official form with all the required information, attach the supporting documents, and submit it within the deadline set by the canton. An incomplete or late declaration exposes you to penalties and interest on arrears.

Phase 5: Receiving the tax assessment notice The Tax Administration will communicate the amount of tax due, which is binding for the taxpayer. You can pay directly or request an instalment payment plan where allowed.

…

Frequently Asked Questions

Who is responsible for paying inheritance tax in the Canton of St. Gallen?: The heir or grantee is responsible for the payment of inheritance tax on the estate received. In the Canton of St. Gallen, the surviving spouse and children in a straight line benefit from total exemptions or reduced rates; collateral and foreign relatives are subject to higher rates. Responsibility is individual for each heir, proportional to the share received.
What exemptions apply to your spouse and children in the Canton of St. Gallen?: The Canton of St. Gallen provides significant exemptions or very low rates for the surviving spouse and children in a straight line, since the cantonal legislation protects the transfer of assets within the family unit. However, the exact amounts of exemptions and specific conditions are defined by cantonal law and may vary based on the value of the estate. Please contact the Cantonal Tax Office for precise details.
By when does the declaration of succession have to be filed?: The declaration of succession must be filed within the deadlines set by the cantonal law of St. Gallen, normally starting from the death of the deceased. The exact deadline and how it is calculated (for example, calendar days or working days) varies; check with the Tax Office for the exact deadline. Delays result in default interest and possible penalties.
Is there a federal inheritance tax in Switzerland?: No, Switzerland does not have a federal inheritance tax. Inheritance tax is entirely the responsibility of the canton. This means that each canton independently establishes rates, exemptions and procedures. Consequently, the inheritance tax regime varies significantly between cantons: some (such as Svitto) do not have any inheritance tax; others maintain rates even on transfers to direct descendants.
What is the difference between inheritance taxation and donations in St. Gallen?: Both inheritances (death transfers) and donations (living transfers) are subject to tax in the Canton of St. Gallen, but may have different rates. Donations sometimes benefit from subsidised schemes, especially when directed to charities or between parents and children. The declaration procedure is similar, but the deadlines start at different times (death vs. signing the deed).