Erbschaft- und Schenkungsteuerrecht in der Schweiz
| Ehegatten | Kinder | Geschwister | Neffen und Nichten | Onkel und Tanten | Nicht verwandte | |
| Aargau | 0 | 0 | 12,0% | 17,0% | 18,0% | 24,0% |
| Appenzell – Ausserrhoden | 0 | 0 | 19,2% | 28,8% | 28,8% | 41,6% |
| Appenzell – Innerrhoden | 0 | 1,8% | 8,0% | 12,0% | 16,0% | 20,0% |
| Basel – Landschaft | 0 | 4,5% | 15,2% | 25,4% | 25,4% | 40,6% |
| Basel – Stadt | 0 | 3,8% | 11,7% | 15,5% | 19,4% | 35,0% |
| Bern | 0 | 1,4% | 12,8% | 17,1% | 21,4% | 34,2% |
| Genf | 0 | 0 | 21,6% | 25,8% | 25,8% | 53,7% |
| Freiburg | 0 | 0 | 6,0% | 9,0% | 9,0% | 30,0% |
| Glarus | 0 | 0 | 15,5% | 27,4% | 27,4% | 58,7% |
| Graubünden | 0 | 4,0% | 4,0% | 4,0% | 4,0% | 4,0% |
| Jura | 1,9% | 1,9% | 14,1% | 23,4% | 23,4% | 37,5% |
| Luzern | 0 | 0 | 11,4% | 11,4% | 28,5% | 38,0% |
| Neuenburg | 5,4% | 0 | 9,0% | 12,0% | 12,0% | 36,0% |
| Nidwalden | 0 | 0 | 5,0% | 5,0% | 10,0% | 15,0% |
| Obwalden | 0 | 0 | 0 | 10,0% | 10,0% | 20,0% |
| Schaffhausen | 0 | 0 | 14,1% | 21,2% | 21,2% | 28,2% |
| Schwyz | 0 | 0 | 0 | 0 | 0 | 0 |
| Solothurn | 0 | 0 | 10% | 22,5% | 22,5% | 30,0% |
| St. Gallen | 0 | 0 | 24,5% | 35,0% | 35,0% | 42,0% |
| Tessin | 0 | 0 | 14,1% | 18,3% | 18,3% | 42,3% |
| Thurgau | 0 | 3,0% | 14,0% | 21,0% | 21,0% | 28,0% |
| Uri | 0 | 0 | 10,0% | 15.0% | 15,0% | 30,0% |
| Waadt | 2,9% | 2,9% | 12,5% | 16,5% | 16,5% | 25,0% |
| Wallis | 0 | 0 | 10,0% | 10,0% | 15,0% | 25,0% |
| Zug | 0 | 0 | 5,7% | 8,5% | 8,5% | 14,2% |
| Zürich | 0 | 0 | 15,0% | 25,6% | 25,6% | 30,7% |
| Gemeinden | ||||||
| Chur | 0 | 1,9% | 9,7% | 9,7% | 29,1% | 29,1% |
| Freiburg | 2,0% | 0 | 4,0% | 6,0% | 6,0% | 20,0% |
| Lausanne | 2,9% | 2,9% | 12,5% | 16,5% | 16,5% | 25,0% |
| Luzern | 0 | 1,9% | 0 | 0 | 0 | 0 |