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| Swiss-wide inheritance tax, valid as at 1.2019, here. (pdf) | |
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Most important part regarding this thread:
When assessing liability for inheritance tax, the last domicile of the testator generally applies. In the case of gifts and advancements, the domicile of the donor applies (except in the event of land ownership).
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| Fully correct, however only relevant if the tax is handled and paid under Swiss law which is not the case when a foreigner dies outside Switzerland. | |
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To be exact: The nationality of the deceased is of no relevance. Where they died is also not of relevance. Important is where they have been a resident. There will be no Swiss (actually Canton) inheritance tax if a Swiss which has his domicile abroad dies while visiting Switzerland. On the other hand, if a Swiss domiciled foreigner dies while being outside of Switzerland, Swiss (actually Canton) inheritance tax rules will apply.