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Inheritance tax in Valais - CASALP

Inheritance tax on real estate in Valais: What you need to know

Inheritance tax on real estate in Valais is a crucial issue for all owners and future heirs. This canton-specific tax system can have a significant impact on estate planning and real estate decisions.

In Valais, inheritance tax varies according to the degree of kinship between the deceased and the heir. Spouses and direct descendants are fully exempt, which represents a godsend for families wishing to pass on their real estate from generation to generation without incurring additional tax burdens.

According to art. 112 of the Valais cantonal tax law,

Tax is not levied

- on inheritances, gifts and other benefits made to blood relatives in the direct line, to spouses not separated from bed and board, and to adopted children

- on inheritance shares with a net value of up to 10,000 Swiss francs
, and on donations with an annual value of less than 2,000 Swiss francs

- on benefits necessary for the education or training of the beneficiary

- on benefits and gifts from an employer to his or her employees following a service relationship, where these are taxable as income

- on insurance indemnities whose beneficiary is subject to income tax

- on allocations in favor of legal entities that are exclusively for the public benefit, provided that the use to which the allocations are put cannot be changed

- on allocations made to legal entities outside the canton, provided their canton grants reciprocity. The Conseil d'Etat is empowered to conclude reciprocity agreements

- on allocations to non-profit cultural and sporting organizations.

What should I do with an inherited property or apartment?
How much tax do I have to pay on the resale of my property?

If you want to sell an apartment or property you've inherited, it's important to know what taxes you'll have to pay on resale.

In Valais, taxes on property gains are based on a sliding scale according to the length of time the property has been held and the amount of the capital gain.

You will find the table by clicking on the following link: Click here to see the table

Fortunately for sellers, in Valais, the period of ownership of the property does not start from zero when the property is inherited.

For example, if you inherited an apartment 2 years ago that your parents had bought 15 years ago, you'll have to pay the same amount of tax as if you'd inherited it. The capital gains tax on the resale will be calculated on the basis of a 15-year holding period. This saves tens of thousands of francs, as the % of tax payable decreases sharply over time.

If you have any questions or an upcoming real estate project, the CASALP team will be happy to help you.


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