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 |