OK here's a strange situation....

My partner who is Swiss has been left a share of a piece of land (Kanton Uri) which is to be sold off for development - lucky us!!
However as the legal wheels tick on she has been asked by the lawyer dealing with the whole probate issue , to pay up front several thousand francs in taxes. Apparently the others who will benefit have paid their taxes already (think it is called Erbschaftssteuer). The land is not yet actually sold but will be when the right price is agreed.
So my question - how can you pay tax up-front like this on an asset/benefit you have not yet received?
It is quite a considerable sum so I do not want to screw with the lawyer/tax people but it seems odd to me (coming from the UK).

Any thoughts my fellow Swiss EFer tax experts?

Erbschaftssteuer appears to be inheritance tax.

Just found this, which may help. It seems that the system is much the same as the UK i.e. they value the asset at the time of death.

yes, it seems to be the donation or inheritance tax (provided your wife received it by donation or inheritance...). Be also aware that she will have to pay the real estate capital gain tax when she sells the land...