Insurance & tax · Module 12

Inheriting, gifting –
and the taxman?

Whether tax applies depends on the canton and your relationship to the recipient.

%
Very different by canton
When it applies

Benefit to third parties

To third partiesthen inheritance or gift tax
To yourselfat most income tax
Decisivethe policyholder
Who pays what

A cantonal matter

Cantonalevery canton different
Spouseusually exempt
Descendantsexempt in many cantons
It gets expensive

Without kinship

Cohabitationoften high rates
Non-relativesthe most expensive
Planthink of the tax early
Which canton

Who taxes

Inheritancedeceased's last domicile
Giftthe donor's domicile
Domicilecan be decisive
Good to know

Whom do you want to favor?

💡 First step: Whether an insurance benefit arrives tax-free depends on the canton and the beneficiary – whoever plans early saves the recipient a lot.
Beratung anfragen

This video is no substitute for personal advice.
Baeriswyl Beratungen GmbH · Finance & pension planning · Fribourg

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