Cantonal guide: Appenzell Innerrhoden
Much of inheritance law is cantonal – for example where the will is handed in and which taxes apply. Here are the key points for the canton of Appenzell Innerrhoden.
Handing in and opening the will
Since 1 June 2024, the canton of Appenzell Innerrhoden has formed a single inheritance district (Erbschaftskreis); the former inheritance authorities no longer exist, their tasks are carried out by the cantonal office responsible for inheritance matters (zuständige kantonale Stelle; Art. 3 and 29 EG ZGB) – in the following, in short, the Erbschaftsamt (estate office). You turn to it for all inheritance matters: for the inner part of the canton (innerer Landesteil), the Grundbuch- und Erbschaftsamt Appenzell (land registry and estate office), Fachbereich Erbschaft (inheritance division), Marktgasse 2, 9050 Appenzell, telephone +41 71 788 96 62, erbschaft@vd.ai.ch, Monday to Friday 8.00–11.30 and 14.00–17.00; for the outer part of the canton (äusserer Landesteil, Bezirk Oberegg), the Bezirksverwaltung Oberegg (Oberegg district administration) with its Erbschaftsamt (telephone +41 71 898 50 80). A will or inheritance contract that you find at home, in a bank safe-deposit box or with third parties after the death, you hand in there without delay – in the original, even if the document looks incomplete or probably invalid. Wills and inheritance contracts deposited with the Erbschaftsamt are opened on the office's own initiative after the death. The Erbschaftsamt identifies the legal heirs and the persons named in the will and opens the disposition to them within one month of the death; everyone involved in the estate receives a copy. With the opening, deadlines begin to run – for appointed heirs the three-month renunciation period and the period for a challenge. The costs are charged to the estate; under the cantonal fee schedule, identifying the heirs costs CHF 200 plus CHF 10 per heir, the opening order CHF 75 per page, and the Erbschaftsamt charges CHF 180 per hour for the time spent on opening the will – it tells you which items apply in your case. The heirs divide the estate themselves or leave it to a representative of the heirs (Erbenvertretung); if a Willensvollstrecker (executor) has been appointed, they wind up the estate in agreement with the heirs. If the will names the Erbschaftsamt as executor, ask there how things proceed. On written request, any heir can ask the Erbschaftsamt for an official division (amtliche Teilung), except where an executor has been appointed or an action for division of the estate is pending (Art. 32a EG ZGB); it, too, is charged by time spent. You can lodge a Rekurs (appeal) with the Standeskommission (cantonal government) against decisions of the Erbschaftsamt within 30 days (Art. 9 EG ZGB); challenging a will, by contrast, is a court action.
Certificate of inheritance
In the canton of Appenzell Innerrhoden, the Erbschaftsamt (estate office) at the last residence of the deceased issues the certificate of inheritance – the Grundbuch- und Erbschaftsamt Appenzell (land registry and estate office), Fachbereich Erbschaft (inheritance division), or, for the outer part of the canton (äusserer Landesteil, Bezirk Oberegg), the Erbschaftsamt Oberegg at the Bezirksverwaltung Oberegg (Oberegg district administration). Whoever wants to assert inheritance claims must be able to prove that they actually inherit; the certificate of inheritance serves this purpose. For the inner part of the canton you order it with the order form from ai.ch, for the outer part of the canton online via the «Bestellung Erbbescheinigung» on oberegg.ch; the office tells you which documents it needs for this. The certificate confirms the heir status of the persons named, subject to an action for annulment and an action to claim the inheritance. As a rule it is issued only once it is established that nobody renounces the inheritance – that is, after the three-month renunciation period has passed; ask the office whether it issues it earlier if all heirs expressly accept the inheritance. The declaration of acceptance costs CHF 30 per page under the fee schedule. Note: whoever still wants to renounce the inheritance does not sign a declaration of acceptance. Each copy of the certificate of inheritance costs CHF 75 per page; order right away as many copies as you need for banks, insurers and the land registry – the Fachbereich Erbschaft (telephone +41 71 788 96 62) gives information, for the outer part of the canton the Bezirksverwaltung Oberegg (telephone +41 71 898 50 80). For a Willensvollstrecker (executor), the Erbschaftsamt issues a separate certificate of its own, likewise at CHF 75 per page.
Renunciation and public inventory
In the canton of Appenzell Innerrhoden, you declare the renunciation to the Erbschaftsamt (estate office) – to the Grundbuch- und Erbschaftsamt Appenzell (land registry and estate office), Fachbereich Erbschaft (inheritance division), or, for the outer part of the canton (äusserer Landesteil, Bezirk Oberegg), to the Erbschaftsamt Oberegg – within three months. The period runs for legal heirs from the day you learned of the death (usually the date of death), for appointed heirs from the communication of the disposition. You declare the renunciation orally for the record or in writing – in writing if possible –, unconditionally and without reservation; it is binding and cannot be revoked. The declaration of renunciation costs CHF 30 per page under the fee schedule. If you renounce as a legal heir, your position passes to your descendants, who must then renounce as well; for minor children, the parents holding parental authority declare the renunciation – in the case of a deputyship or a conflict of interest, the KESB (child and adult protection authority) in Appenzell must be involved. If all the next legal heirs renounce, the bankruptcy office (Konkursamt) liquidates the estate. If you are unsure about the debts of the deceased, you can request a public inventory (öffentliches Inventar) within one month of the date of death; the request of one heir counts for all. The Erbschaftsamt receives the request and orders the inventory itself (Art. 3 EG ZGB). It publishes the call to creditors (Rechnungsruf) in the official publication organs at the residence and the place of origin of the deceased and, where it appears necessary, in others; in it, all creditors and debtors are called on to register their claims and debts with the Erbschaftsamt. For as long as the procedure lasts, the Erbschaftsamt administers the estate (Art. 31 EG ZGB). You then have one month to accept the inheritance, to accept it under public inventory, to renounce it or to request official liquidation (amtliche Liquidation); whoever accepts it under public inventory is liable only for the inventoried debts. The procedure is involved. Under the fee schedule, the approval of the public inventory costs CHF 200 to CHF 1'000, plus the drawing-up of the inventory by time spent at CHF 180 per hour; the costs are charged to the estate and, if it is not enough, to the heirs who requested the inventory. Instead of renouncing, you can also request official liquidation without a public inventory, in which the heirs are not liable for the debts – it is excluded if a co-heir accepts the inheritance (Art. 593 ZGB). The Erbschaftsamt carries it out only on request; under the fee schedule, ordering it costs CHF 150 to CHF 750 and carrying it out 3 to 5 percent of the assets, at least CHF 750.
Inheritance tax
Spouses pay no inheritance tax in the canton of Appenzell Innerrhoden (Art. 97 StG); registered partners are equated with them (Art. 5bis StG). Unlike in most cantons, descendants are not exempt – Innerrhoden also taxes children and grandchildren, but at a fixed rate of 1 percent and only on the part of the share of the inheritance that exceeds the allowance (Freibetrag) of CHF 300'000 (Art. 100 StG). The same allowance applies to stepchildren and to foster children if the foster relationship lasted at least two years; parents and adoptive parents have an allowance of CHF 20'000 per parent, all other recipients one of CHF 5'000. If you receive several transfers from the same deceased person, for example an earlier gift and now the share of the inheritance, the allowance is deducted only once in total. The rates under Art. 101 StG depend on the relationship to the deceased: 1 percent for descendants and stepchildren, 4 percent for parents and grandparents, 6 percent for siblings and adoptive siblings, 9 percent for nieces and nephews, 12 percent for aunts, uncles, foster children and step-parents, 20 percent for all others. Cohabiting partners without a marriage certificate have no class of their own in the law and therefore pay 20 percent like non-relatives. You are liable to tax in Innerrhoden if the deceased had their last residence here or if an inherited property lies in the canton. The tax is assessed and collected by the Kantonale Steuerverwaltung (cantonal tax administration) in Appenzell (Marktgasse 2, 9050 Appenzell), based on the official inventory (amtliches Inventar) or on an heirs' inventory (Erbeninventar) and the division documents (Art. 141 StG). If no official inventory is drawn up, the heirs file the Erbeninventar with the Steuerverwaltung as their tax return within 90 days of the death; on a substantiated request the deadline can be extended. The tax is calculated separately for each heir, invoiced to the heirs jointly and deducted before the shares of the inheritance are paid out; the payment period is 30 days, after which default interest is due (Art. 160 StG). Heirs and legatees are jointly and severally liable for the tax up to the amount corresponding to the value of the assets that passed to them (Art. 102 StG). If you do not agree with the assessment, you can lodge an objection (Einsprache) in writing within 30 days (Art. 143 StG).
Inventory after a death
In the canton of Appenzell Innerrhoden, an official inventory (amtliches Inventar) is drawn up after the death of a taxable person (Art. 156 StG); the drawing-up may be omitted if it can be assumed that there are no assets or only insignificant assets. The Inventarbehörde (inventory authority) is the Kantonale Steuerverwaltung (cantonal tax administration) in Appenzell (Marktgasse 2, 9050 Appenzell); in addition, an official (Amtsperson) proposed by the Bezirksrat (district council) takes part in every inventory and sealing (Art. 29 of the cantonal government's decree on the tax act, Standeskommissionsbeschluss, StKB). The Inventarbehörde decides whether an official inventory is drawn up, whether an Erbeninventar (heirs' inventory) prepared by the heirs is sufficient or whether none is needed (Art. 24 StKB); if no official inventory is drawn up, the heirs file the Erbeninventar as their tax return within 90 days of the death (Art. 141 StG, see Inheritance tax). The Steuerverwaltung tells you which form applies in your case. If the Erbschaftsamt (estate office) – the Grundbuch- und Erbschaftsamt Appenzell (land registry and estate office), Fachbereich Erbschaft (inheritance division), or, for the outer part of the canton (äusserer Landesteil, Bezirk Oberegg), the Erbschaftsamt Oberegg – draws up a civil-law inventory, it is the Inventarbehörde for that purpose and sends the inventory to the Steuerverwaltung promptly for review. This applies to the public inventory (öffentliches Inventar) and to the protective inventory (Sicherungsinventar), which is drawn up when an heir is under comprehensive deputyship, is permanently absent without representation or requests the inventory (Art. 553 ZGB). The inventory records the assets of the deceased, of the spouse living in an unseparated marriage and of minor children under parental authority, by composition and value on the date of death. Until it has been drawn up, you may not dispose of estate assets without the consent of the Inventarbehörde; to secure them, it can seal rooms and containers (Art. 26 StKB). You are obliged to cooperate – give truthful information, allow inspection of books, documents, certificates and records as well as access to rooms and containers; assets that only come to light after the inventory was drawn up you report to the Inventarbehörde within ten days (Art. 27 StKB). Have the records as at the date of death ready – account and custody statements, insurance policies, details of properties, vehicles, open invoices and funeral costs. How the drawing-up proceeds in the individual case, by correspondence or on site, the Steuerverwaltung will tell you – or the Erbschaftsamt, if it draws up a civil-law inventory. Neither the tax act nor the StKB names a fee for the tax inventory; for a civil-law inventory or a sealing, the Erbschaftsamt charges by time spent under the fee schedule (CHF 180 per hour). Keep the records of assets and debts as at the date of death in a safe place; you need the same figures for the last tax return.
The deceased's tax return
The death ends the deceased's tax liability; for the period from 1 January to the date of death, the heirs file a last tax return (part-year tax liability). In the canton of Appenzell Innerrhoden, the Kantonale Steuerverwaltung (cantonal tax administration) in Appenzell is responsible – it assesses and collects taxes for the whole canton. As a rule it sends the documents to the heirs; contact it if nothing arrives. According to the Wegleitung (guide) of the Steuerverwaltung, you state in it the income of the deceased from 1 January to the date of death and the assets as at the date of death; you reconcile the asset figures with the inventory. The deadline is in the cover letter. The ordinary tax return is due by 30 April; its deadline can be extended online via ai.ch to 30 November at the latest if all tax bills are paid, and without a notice to the contrary within 14 days the extension is deemed granted. Whether this also applies to the return after a death, ai.ch does not say – ask the Steuerverwaltung before the deadline runs out. You file the return itself on paper or, if the Steuerverwaltung offers this for a death, via eTax.AI, with which the tax return can be filed without paper and signature. Spouses and registered partners are assessed jointly up to the date of death; the surviving person files, for the period from the day after the date of death to the end of the year, a separate tax return as a single person, with the assets as at 31 December. As an heir you step into the rights and obligations of the deceased and are jointly and severally liable for their taxes up to the amount of your share of the inheritance, advances on the inheritance included. The assets and income of the still undivided estate the heirs declare, from the day after the date of death, proportionally in their own tax return; if the succession is uncertain, the community of heirs is taxed as a whole at the last residence of the deceased.
Last checked: September 2026, against the canton's official pages. Is something no longer right? Let us know.
The application prepares; you act. It does not replace legal or tax advice.