Cantonal guide: Bern
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 Bern.
Handing in and opening the will
In the canton of Bern, you hand a will in without delay, in the original, to the municipal administration of the last residence. The municipality opens it usually within a month or entrusts a notary with it; inheritance contracts are opened by notaries only. Every known heir receives a copy of the parts concerning them; a copy goes to the district governor's office (Regierungsstatthalteramt).
Certificate of inheritance
In the canton of Bern, the certificate of inheritance is issued by notaries; you choose the notary freely. If the municipality opened a will, it can issue it as well. It is issued after the three-month renunciation period – or earlier if all heirs declare in writing that they accept the inheritance. You need it for banks, the land registry and insurers.
Renunciation and public inventory
In the canton of Bern, you declare the renunciation in writing to the district governor's office (Regierungsstatthalteramt) of the last residence (form on its website, by post), within three months. A public inventory is requested there within one month; the office then sets you a one-month period to accept or renounce the inheritance.
Inheritance tax
Spouses, registered partners, descendants (children, grandchildren) as well as stepchildren and foster children (after at least two years of foster care) are exempt from inheritance tax in the canton of Bern. Other heirs – parents, siblings, other relatives, life partners and unrelated persons – pay a tax whose rate depends on the degree of kinship and the amount; CHF 12'000 per person remains tax-free. Life partners who have lived at least ten years in the same household and at the same tax domicile are taxed at the reduced rate. The tax administration of the canton of Bern assesses the tax on the basis of the tax inventory.
Sealing and tax inventory
After every death the municipality carries out the sealing procedure: its sealing officer contacts the relatives, usually within a week, and records a protocol (assets as of the date of death, presumed heirs, existence of a will or inheritance contract), which goes to the district governor's office. If the assets, before deducting debts, exceed CHF 100'000 or the situation is unclear, the district governor's office orders a tax inventory drawn up by a notary. To protect yourself against possible debts you can request a public inventory from the district governor's office – within one month of learning of the death; a notary then publishes a call to creditors. Until the inventory is taken, the estate may be disposed of only with the authority's consent. Keep the documents on assets and debts as of the date of death safe.
The deceased's tax return
For the year of death, a tax return up to the date of death must be filed. The tax administration of the canton of Bern writes to the heirs after about 30 days; the deadline is stated in that letter and can be extended on request. The estate inventory provides the figures.
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.