Swiss expats in Spain operate across one of Europe's most fragmented inheritance tax landscapes: 26 Swiss cantons, each with its own inheritance tax regime, combined with Spanish regional IHT. Switzerland and Spain have no bilateral IHT treaty. Swiss forced heirship was substantially reformed in 2023, reducing Pflichtteil shares. Brussels IV election, cantonal-rate choice, and Spanish regional bonificación all require coordinated planning. We handle both.
Switzerland has no federal inheritance tax. All inheritance taxation is cantonal — 26 cantons with 26 regimes (plus some communal variation within cantons). Spousal transfers are exempt across virtually all cantons. Direct descendants are exempt in most cantons (Zurich, Zug, Lucerne, Geneva partially, Ticino, and most Germanophone cantons) and taxed at low rates in some (Aargau up to ~4%, Appenzell Inner-Rhoden up to 5%). Distant relatives and unrelated face much higher rates — up to 40–50% in several cantons. Rate by beneficiary kinship and by canton of deceased's last residence.
No bilateral IHT treaty exists between Switzerland and Spain — Spain has none with Switzerland, unlike Germany (1966), France (1963) and Denmark (1966). Only Spanish Article 23 unilateral credit applies on Spanish-situated assets. Swiss side operates independently.
Switzerland is not EU or EEA — it is a third country. This has three consequences: Brussels IV still applies to Spanish courts considering a Swiss testator (EU Regulation 650/2012 applies universally regardless of testator nationality); the 2014 ECJ regional election principle, as extended by Spanish domestic law to non-EU/EEA residents in 2018, now covers Swiss residents inheriting Spanish property — meaning Swiss heirs can access Andalusia 99%, Madrid 99%, Valencia 99%, etc.; and for Modelo 720 reporting and tax information exchange, Switzerland is covered by AEOI/CRS.
Swiss succession law under the Zivilgesetzbuch (ZGB) was substantially reformed with effect from 1 January 2023. Pflichtteil (forced share) was reduced: children's Pflichtteil dropped from three-quarters to one-half of their intestate share; parents' Pflichtteil was abolished entirely (they retain only the intestate share when no descendants). Spouse Pflichtteil remains at one-half of intestate share. The reform substantially expanded testamentary freedom, particularly for Swiss testators with children — they can now dispose of much more of the estate beyond Pflichtteil constraints.
This page covers cantonal Swiss inheritance tax, Brussels IV election, 2023 Pflichtteil reform, Swiss property and pension treatment, and dual-will architecture. If you are a Swiss citizen in Spain or a Swiss resident with Spanish property, open a file with us.
Six rules govern every Swiss-connected Spanish estate. Start here.
26 cantons with 26 IHT regimes. No federal inheritance tax. Spouse exempt everywhere. Direct descendants exempt in most Germanic cantons. Distant up to 40–50% depending on canton.
Cantonal systemNo bilateral IHT treaty. Only Spanish Article 23 unilateral credit applies on Spanish-situated assets. Swiss side operates independently.
Unilateral credit onlyChildren's Pflichtteil reduced from ¾ to ½ of intestate share effective 2023. Parents' Pflichtteil abolished. Spouse ½ retained. Major testamentary freedom expansion.
Post-2023 reformSwiss testators elect Swiss succession law on Spanish wills under EU 650/2012 (applies regardless of non-EU/EEA status). Preserves Swiss Pflichtteil structure over Spanish assets.
Swiss law electionSpanish domestic law extended 2014 ECJ regional election principle to non-EU/EEA residents in 2018. Swiss residents can elect regional regime for Spanish IHT — full Andalusia 99% access.
Regional election openSwitzerland exchanges tax information with Spain under OECD AEOI/CRS. Swiss bank accounts reported to Spanish authorities automatically. Modelo 720 still required separately.
Transparency regimeSwitzerland has no federal inheritance tax. All IHT is cantonal, with some cantons delegating partial authority to municipalities. Each canton applies different rates, allowances, and rules. Key features:
Spousal exemption: all cantons exempt surviving spouse from inheritance tax. Also applies to registered partners (eingetragene Partnerschaft) under the 2007 federal law.
Children/descendants: most cantons exempt direct descendants, particularly Germanophone cantons (Zurich, Zug, Lucerne, Schwyz, Obwalden, Nidwalden, Schaffhausen, St. Gallen, Aargau low rate, Ticino, Appenzell). Romandie/French-speaking cantons more variable — Geneva taxes descendants at low rates; Vaud taxes descendants at 0.5–3.5%.
Distant relatives and unrelated: rates vary 10–50%. Zurich 2–18% for siblings; 12–36% for unrelated. Vaud 7–22% siblings; 25–50% unrelated. Valais 0% descendants, 10–25% siblings, 25% unrelated. Bern highest on unrelated at 50% top rate.
Applicable canton: canton of deceased's last residence (usually the Wohnsitz at death, with look-back provisions in some cantons). For real property, situs canton may also claim partial taxing right.
For Swiss expats emigrating to Spain, once non-resident of Switzerland, Swiss cantonal inheritance tax applies only to Swiss-situated real property and Swiss-situated business assets. Worldwide Swiss IHT ends with cessation of Swiss tax residence. This is materially different from the Netherlands (10-year trailing rule), Germany (5-year rule), and Belgium (5-year lookback). Swiss emigration is cleaner.
Swiss tax residence under Bundesgesetz über die direkte Bundessteuer (DBG) requires domicile or economic connection. Emigration: formal de-registration from municipality (Abmeldung beim Einwohneramt), cessation of Swiss dwelling availability (sale or long-term lease), genuine move abroad. Swiss tax residence ceases with Abmeldung and genuine move. Swiss-Spain income tax treaty (1966, amended) allocates primary rights between the two countries for dually-claimed cases.
Post-emigration Swiss tax exposure reduces to Swiss-source income (if any retained) and Swiss-situated real property. For Swiss expats who have sold their Swiss home and emigrated cleanly, Swiss tax footprint is minimal.
Effective 1 January 2023, Switzerland reformed its forced heirship regime under ZGB. Key changes:
Children's Pflichtteil reduced: from ¾ to ½ of intestate share. With one child, previously ⅜ of estate was Pflichtteil; now ¼. With two children, previously ⅜ of each; now ¼ of each. Testators now have much wider disposable portion.
Parents' Pflichtteil abolished: no more automatic compulsory share for parents. Testators can fully disinherit parents (who were never a typical reserve-heir concern anyway).
Spouse Pflichtteil retained: one-half of intestate share. With descendants, spouse's intestate share is one-half, so Pflichtteil is one-quarter of estate. Without descendants, spouse's intestate share is ¾, Pflichtteil ⅜.
Ehevertrag planning: reform clarified interaction between marital property regime (Güterstand) and succession. Spousal gifts pre-inheritance now easier to plan around.
For Swiss expats, 2023 reform substantially expanded testamentary flexibility. A Swiss testator wanting to favour one child over another, leave more to a spouse than Pflichtteil would require, or benefit a charity significantly — all now easier.
Although Switzerland is not EU or EEA, EU Regulation 650/2012 applies to Spanish courts deciding succession cases regardless of testator nationality. A Swiss national testator can elect Swiss law (as their nationality law) to govern the whole estate including Spanish assets. This election is made expressly in the Spanish will.
Alternative election: habitual residence law (Spanish if Spanish-resident). Spanish legítima (two-thirds for descendants as automatic share in property) is substantially heavier than the reformed Swiss Pflichtteil. Most Swiss testators prefer Swiss-law election to preserve the reformed lighter Swiss structure.
The 2014 ECJ ruling (Commission v Spain) forced Spain to extend regional bonificación access to non-resident EU/EEA heirs. Spain then extended this further to non-EU/EEA residents (including Swiss, American, Canadian, Australian, British post-Brexit) by 2018 domestic law. Swiss residents inheriting Spanish property can elect the regional regime connected to the property's location or deceased's Spanish residence — full access to Andalusia 99%, Madrid 99%, Valencia 99%, Canary 99.9%, Balearic reformed.
We identify your Swiss canton of last residence (if applicable), map Swiss fiscal residence status, and determine which cantonal IHT regime applies to which assets.
We draft coordinated Swiss and Spanish wills with Brussels IV Swiss-law election, preserving reformed Pflichtteil structure and Swiss marital property regime over the Spanish estate.
We leverage 2018 non-EU regional election on the Spanish side (Andalusia 99%, Madrid 99%) and favourable cantonal rules on the Swiss side (descendant-exempt cantons). Both regional systems working.
On bereavement we run Swiss cantonal probate via Erbschaftsamt/Notar, Spanish IHT Modelo 650, and dual Land Registry/Grundbuch updates. Spanish regional bonificación claimed fully.
Swiss-situated real property remains within Swiss tax net on sale and on death. Capital gains on sale (Grundstückgewinnsteuer) is cantonal — varying rates based on ownership duration, with strong degressive relief for long ownership (some cantons nearly eliminate after 20+ years). Inherited property steps up to cantonal inheritance value for subsequent Grundstückgewinnsteuer calculation in some cantons; in others continuity applies.
For Swiss emigrants retaining Swiss property, subsequent sale by the emigrant triggers Swiss Grundstückgewinnsteuer (situs-based — Swiss taxes regardless of owner residence). On inheritance of Swiss property: canton's inheritance tax applies if applicable (spouse exempt; descendants exempt in most cantons). Heir then takes the property; subsequent sale subject to cantonal CGT.
Swiss pensions operate on a three-pillar system. Pillar 1 (AHV — state pension): survivor pension (Witwen/Witwerrente) to surviving spouse. Outside any Swiss inheritance tax. Pillar 2 (BVG — occupational pension): accumulated capital typically pays as survivor pension (Hinterlassenenleistung) to spouse/registered partner or as lump sum. Lump sums outside Swiss inheritance tax in most cantons, but may be subject to Swiss Bundessteuer as lump-sum payout. Pillar 3 (3a private pension): death transfer to beneficiary per contract. 3a capital typically paid to spouse/children outside inheritance tax as pension payment.
For Spanish-resident Swiss beneficiaries, Spanish IHT applies to received death benefits with regional allowance. No treaty credit — only Article 23 unilateral credit to the limited extent applicable. Swiss side separately calculates. Often Swiss pension payments to Spanish-resident spouse pass largely outside both tax systems (Swiss pension-pay-out exemption + Spanish spouse bonificación).
Some Swiss cantons offer Pauschalbesteuerung (expense-based lump-sum taxation) for non-working foreign residents. Relevant for wealthy foreigners moving to Switzerland, not Swiss expats to Spain. But Swiss returnees from Spain may evaluate — separate specialist point.
Swiss default marital property regime is Errungenschaftsbeteiligung (participation in acquired assets): each spouse retains individual property, shares acquired jointly, with balance on dissolution. Alternative regimes: Gütertrennung (separation), Gütergemeinschaft (joint property). The regime affects what passes into the estate at death and what is the surviving spouse's pre-estate share.
For Swiss couples with Spanish property jointly held, coordination of marital-property-regime with Spanish régimen económico matrimonial matters. Spanish default (sociedad de gananciales in most of Spain, separación de bienes in Balearics and Catalonia) differs from Swiss. A Spanish property bought during Swiss-law marriage under Errungenschaftsbeteiligung is treated one way; Spanish registro has its own rules on how ownership is recorded. Declaration of marital regime on Spanish deed matters.
Our architecture: Swiss-form will (Eigenhändige letztwillige Verfügung — holographic will in testator's handwriting, or öffentliche letztwillige Verfügung — notarial will at Swiss notary) covering Swiss assets under Swiss law; Spanish-form notarial will at Spanish notary covering Spanish assets with Brussels IV Swiss-law election. Coordinated so neither revokes the other.
Swiss wills register with the cantonal probate authority or private arrangement. Spanish wills with Registro General de Actos de Última Voluntad. Both cross-linked in the file.
Spanish-resident Swiss expats must file Modelo 720 annually on Swiss assets over €50k per category. Swiss bank accounts (UBS, Credit Suisse/UBS post-merger, Pictet, Julius Baer, etc.), Swiss securities, Swiss real property — each category separately. AEOI/CRS exchanges Swiss account information with Spanish tax authorities automatically; Modelo 720 duplicates this but remains mandatory. Post-2022 ECJ ruling mitigated penalties but non-filing still carries consequences.
Swiss companies (AG, GmbH) are common Swiss vehicles. On Swiss owner's emigration to Spain, no Swiss exit tax on unrealised share gains (Switzerland has no federal exit tax on shares). Cantonal rules are minimal. This is materially different from Norway, Denmark, and Netherlands where exit tax matters.
Spanish tax post-emigration: Beckham Law shelters non-Spanish assets (including Swiss shares) from Spanish IHT during the 6-year regime. Beyond Beckham, ordinary residents face Spanish worldwide IHT including Swiss shareholdings.
Swiss retirees commonly choose Costa del Sol (Andalusia), Costa Blanca (Valencia), Balearic Islands (Mallorca particularly). Post-reform regional Spanish IHT landscape delivers near-zero IHT for Group I/II close family. Wealth tax (Madrid/Andalusia bonificado) and income tax rates drive differentiation.
Swiss-Spain income tax treaty (1966 as amended) allocates most pension income and dividends to favourable positions; careful residence planning optimises the treaty interaction alongside Spanish regional regime.
Swiss nationals are non-EU but can qualify for Beckham Law in Spain (not resident previous 5 years, new Spanish employment or company creation). 6 years of 24%/47% Spanish tax on Spanish source only; non-Spanish assets (Swiss property, investments, pensions) outside Spanish net including IHT. For Swiss executives and entrepreneurs relocating to Spain, Beckham is often highly favourable.
26 Swiss cantons, 26 inheritance tax regimes. No IHT treaty with Spain but 2018 regional election now open to Swiss heirs. 2023 Pflichtteil reform expanded testamentary freedom.
Request a Swiss Estate ConsultationParents resident in Spain with children in Switzerland; non-resident property owners leaving Spanish assets to heirs abroad; surviving spouses, siblings, aunts and uncles, grandparents — every cross-border configuration follows a different rulebook.
Swiss couple (Zurich cantonal origin) retired Mallorca, Spanish tax resident. Husband dies with Zurich apartment (CHF 2m), Swiss pension, Mallorca villa (€700k), two children. Zurich canton: spouse and children exempt — zero Swiss IHT. Spanish IHT Balearic reformed Group II 99% bonificación — near zero. Clean outcome.
Swiss entrepreneur on Beckham Year 3, Barcelona apartment (€450k), Swiss AG shares (CHF 20m unrealised), Swiss bank accounts. Dies. Beckham scope: non-Spanish assets outside Spanish base including Swiss shares. Spanish IHT Catalonia on Barcelona apartment only — Group II spouse bonificación. Swiss side: cantonal (Zurich, descendant exempt) on Swiss property only; worldwide Zurich exposure if still Swiss-resident — but Beckham implies Spanish emigration so Swiss exposure limited to Swiss situs. Optimal.
Swiss-resident owner of Marbella villa (€1m). Dies in Switzerland. Spanish IHT non-resident on villa with 2018 regional election extended to non-EU/EEA: Andalusian 99% bonificación applies. Zero Swiss canton IHT on the Spanish property (cantonal only taxes Swiss situs in most systems). Near zero both sides.
Swiss parent from Zug canton gifts Valencia villa (€450k) to Spanish-resident daughter. Zug canton: descendant exempt — zero Swiss gift tax. Spanish gift tax Valencia Group II post-May 2023 99% bonificación — near zero. Net zero both sides. Exceptionally efficient.
Swiss family, 8 years Spanish-resident, contemplating return to Zurich. Spanish wealth tax Catalonia full rate (painful). On return to Zurich: Swiss tax residence resumes; Zurich canton wealth tax applies (lower). Spanish IHT drops out unless Spanish situs retained. Cross-border advice on timing of return, treatment of Spanish property sale, and treaty coordination.
Swiss Romandie couple, last residence Vaud canton, both die within 12 months. Vaud canton: descendants 0.5–3.5% (low but not zero). Children face small Vaud tax in addition to Spanish IHT on Spanish villa. Vaud less favourable than Zurich but still modest. Illustrates canton-by-canton variation for Swiss expats planning where to retain Swiss residence up to emigration.
No federal Swiss IHT. All cantonal. Your tax depends on canton of deceased's last Swiss residence. Check the applicable canton's rules — they vary enormously.
Spain extended the 2014 ECJ regional election principle to non-EU/EEA residents in 2018. Swiss residents inheriting Spanish property can now elect the regional regime — full Andalusia 99% etc. This is newer doctrine; some practitioners still miss it.
Swiss testators can elect Swiss law under EU 650/2012 despite Switzerland being non-EU. Without express election, Spanish habitual-residence law (Spanish legítima) may govern — dramatically heavier than reformed Swiss Pflichtteil.
Swiss Errungenschaftsbeteiligung interacts with Spanish régimen económico matrimonial on jointly-held Spanish property. Declaration on deed matters; post-death disputes can arise.
Swiss assets reported to Spanish authorities automatically under CRS — but Modelo 720 remains a separate mandatory declaration. Cross-reporting doesn't replace Modelo 720.
The canton where you die matters for Swiss IHT. Zurich-Zug-Lucerne descendants exempt; Vaud-Fribourg-Valais descendants pay. Strategic canton choice at last Swiss residence is a planning lever for Swiss retirees not yet emigrating.
Significant Swiss retiree demographic. Typically Spanish-resident with retained Swiss property (Ferienwohnung) or bank accounts. Canton of origin determines Swiss side.
Beckham Law often applicable. Swiss company shares, Swiss bank accounts retained. Non-Spanish asset shelter during 6-year regime is valuable.
Swiss residents with Spanish holiday property. Non-resident Spanish IHT with 2018 non-EU/EEA regional election; Swiss side cantonal on Swiss situs only.
One Swiss, one Spanish national. Brussels IV election in each will — Swiss reformed Pflichtteil vs Spanish legítima.
Many Swiss cantons exempt parent-child gifts entirely. Spanish regional bonificación on recipient side. Exceptionally efficient cross-border gift channel.
Returning to Switzerland after Spanish residence. Cross-border timing, Spanish property disposition, and canton choice at return all matter.
Brussels IV applied, wills drafted, Switzerland and Spanish tax positions coordinated, deadlines tracked.