Cantonal guide: Fribourg
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 Fribourg.
Handing in and opening the will
In the canton of Fribourg, the justice of the peace (Friedensgericht) of the district where the deceased last resided is the inheritance authority. It opens wills and inheritance contracts, takes the measures to secure the estate, draws up the tax inventory (Steuerinventar) depending on the situation, receives renunciations and handles the issuing of the certificate of inheritance (Erbbescheinigung), which a Fribourg notary (Notar) draws up under its authority. You find the addresses of the seven justices of the peace on fr.ch. Anyone who finds or keeps a will or inheritance contract – at home, in a bank safe-deposit box, with a third party or as a notary – hands the document in to the justice of the peace without delay after the death, in the original, even if it looks incomplete or probably invalid. Dispositions deposited with a Fribourg notary are usually recorded in the Swiss central register of wills; with the death certificate you can inquire there. The opening takes place at a session. The justice of the peace (Friedensrichter) invites the legal and appointed heirs through a notary, with an invitation ten days before the date – so expect the letter from a notary's office, not from the court; legal heirs who were not invited are informed by letter or through the official gazette (Amtsblatt). The justice of the peace chairs the session, the notary reads out the disposition and keeps the minutes. The notary then sends, of its own accord and at the estate's expense, each heir a copy of the disposition and the opening minutes, and each legatee an excerpt of the provisions concerning them. This notice starts the three-month renunciation period running for appointed heirs. The costs are charged to the estate. Under the Notariatstarif, opening a testamentary disposition costs CHF 150 to 1'000, a holographic will CHF 50 to 500, and safekeeping CHF 100 to 1'000, plus expenses in each case; the justice of the peace bills under the Justizreglement, which has no separate rates for inheritance matters – the justice of the peace charges CHF 50 to 2'000 per case, the court CHF 70 to 7'000, and the fee may be waived.
Certificate of inheritance
In the canton of Fribourg, the certificate of inheritance (Erbbescheinigung) is issued by operation of law by a Fribourg notary (Notar) – on application, under the authority of the justice of the peace (Friedensrichter) of the last residence and at the estate's expense; the Notariatstarif calls it the Erbgangsurkunde. You may approach the justice of the peace's office, which handles the issuing of certificates of inheritance, or directly a Fribourg notary of your choice – in either case it is the notary who issues it, so you have a single point of contact. The notary tells you which documents it needs; expect the death certificate and evidence of your status as an heir, and, where there is a testamentary disposition, the opening minutes you received after the opening. You can request the certificate of inheritance right after the death; it is issued as a rule once all heirs have accepted the inheritance – you declare the express acceptance to the justice of the peace – or once the three-month renunciation period has passed. Whoever still wants to renounce the inheritance does not request a certificate of inheritance and does not declare acceptance. The notary's fee under the Notariatstarif is CHF 25 to 500 plus expenses; ask about the amount and order as many copies as you need for banks, insurers, debtors and the land registry right away.
Renunciation and public inventory
In the canton of Fribourg, you declare the renunciation to the justice of the peace (Friedensgericht) of the district where the deceased last resided – the canton has seven judicial districts: Sarine (Fribourg), Singine (Tavel), Gruyère (Bulle), Lac (Morat), Glâne (Romont), Broye (Estavayer-le-Lac) and Veveyse (Châtel-St-Denis), in German Saane, Sense, Greyerz, See, Glane, Broye and Vivisbach. You use the form "Ausschlagungserklärung der Erbschaft" ("déclaration de répudiation") from fr.ch or a simple letter stating surname, first name, date of birth, marital status, address and your relationship to the deceased, and you send the declaration in the original by registered mail, with a copy of your identity card or passport. The form asks for your own details and for the deceased's name, domicile, date of birth and date of death, not for the other heirs, and it names no fee. The period is three months from the date of death or from the day you learned of your status as an heir, for appointed heirs from the notification of the disposition; for good cause, the justice of the peace may extend it on application. The renunciation is irrevocable, and whoever interferes with the estate, that is, takes or distributes estate assets, loses this right. If you renounce as a legal heir, your position passes to your own descendants – they too must renounce if they do not want the inheritance; for minor children, the parents, or the holders of parental authority, sign the declaration and enclose a copy of the children's identity document. If an heir is under a deputyship and their capacity to act has been withdrawn, or if the person lacks capacity of judgement, the consent of the adult protection authority (Erwachsenenschutzbehörde) must be obtained before the renunciation (Art. 416 para. 1 no. 3 ZGB) – in the canton of Fribourg this is also the justice of the peace. If all the next legal heirs renounce, the bankruptcy office (Konkursamt) liquidates the estate. You also request the public inventory from the justice of the peace, within one month from the same point in time; the request of a single heir counts for all. The inventory is drawn up with a public call to creditors in the official gazette (Amtsblatt); the costs are borne by the estate, billed under the fee tariff of the debt enforcement and bankruptcy act. Once the filing period has expired, the inventory usually remains open for inspection for one month; the justice of the peace then gives you a period of one month to accept or renounce; whoever accepts under public inventory is liable only for the inventoried debts.
Inheritance tax
In the canton of Fribourg, the spouse, registered partners and relatives in the direct line – children, grandchildren, parents, grandparents – pay no inheritance tax (Art. 8 ESchG). Stepchildren and foster children and the children of the registered partner are not included; for them and their descendants a rate of 7.75 % applies. All other heirs and legatees pay a fixed rate on what they receive (Art. 25) – 5.25 % for siblings; 8.25 % for nieces and nephews and for uncles and aunts; 10.5 % for great-nieces and great-nephews; 12.75 % for cousins and for the descendants of great-nieces and great-nephews; 17.25 % for the descendants of cousins; 22 % for everyone else, including relatives by marriage. Also liable to 8.25 % are cohabiting partners who lived with the deceased for at least ten years without interruption in a shared household (Wohngemeinschaft) with the same tax domicile and who still lived together with them when the tax claim arose with the devolution of the inheritance; the beneficiaries provide the proof of the duration. Each recipient may deduct CHF 5'000 from each gift (Art. 24) – only once per five years from the same person. This is the cantonal tax; the municipality may add a surcharge (Zusatzabgabe) of at most 70 % of the tax (Art. 26) – the city of Fribourg, for example, levies the full 70 %. Household goods are not taxed (Art. 13 para. 2). The tax is assessed on the market value of the assets received (Art. 11); real estate counts at the tax value at the end of the last tax period (Art. 12). Deductible are the legacies, the deceased's debts existing as at the date of death – mortgage, taxes, health insurance, rent – and the estate's debts, that is, funeral costs as a flat CHF 10'000 or, with receipts, up to CHF 15'000, and the costs of the justice of the peace, for instance for the inventory. The cantonal tax administration, inheritance and gift tax section (Kantonale Steuerverwaltung, KSTV), assesses the tax for the canton and the municipality on the basis of the tax inventory (Steuerinventar) sent to it by the justice of the peace or the notary; the heirs do not file a separate inheritance-tax return – just make sure that all life-insurance policies are declared in the inventory. The heirs are jointly liable for the whole tax including the surcharge, also for the tax on the legacies, but each only up to the amount of their own share of the inheritance (Art. 52). The tax invoice is issued with a payment period of 30 days (Art. 39 and 50). You may object to the invoice within 30 days of notification to the cantonal tax administration – in writing, briefly giving reasons and with your requests (Art. 41 and 42).
Justice of the peace's inventory and tax inventory
In the canton of Fribourg, the official inventory after a death is the tax inventory (Steuerinventar) of the cantonal tax administration, inheritance and gift tax section. If the inheritance passes exclusively to relatives in the direct line, the spouse or the registered partner, no inventory is drawn up – the deceased's last assessment serves as the tax inventory in the event of death. In all other cases, the justice of the peace (Friedensrichter) of the justice of the peace's office (Friedensgericht) of the last residence draws up the inventory record (Inventarprotokoll) of the assets and debts as at the date of death, in complex cases through a notary (Notar); under the justices of the peace's leaflet "Informationen zum Erbrecht" (information on inheritance law), this happens where taxable net assets before social deductions of more than CHF 15'000 (code 6.910 of the tax return) are presumed. The law provides for it to be drawn up within two weeks of the death (Art. 33 ESchG); the tax administration calls this a useful deadline. The tax inventory also serves as the safeguarding inventory (Sicherungsinventar) and is supplemented as needed; it goes to the tax administration, which uses it to assess the inheritance tax, where one is due. The heirs do not file a separate form; however, all life-insurance policies must be declared. The costs are borne by the estate, and they are deductible for the inheritance tax. For an inventory with a valuation, the justice of the peace charges 1.5 ‰ of the assets up to CHF 100'000 (at least CHF 50) and 0.75 ‰ for the part above that, at most CHF 3'000; a notary charges, under the Notariatstarif, CHF 100 plus 3 ‰, at most CHF 1'000, plus expenses. You are invited to the taking of the inventory or asked for information, and are obliged to cooperate: give truthful information about accounts, securities, insurance, property, vehicles, household goods, open invoices and funeral costs, allow inspection of records and report assets discovered later; banks and other third parties are also obliged to provide information. Until the inventory is taken, you may not dispose of estate assets. To secure the estate, the justice of the peace may, at the request of an heir – in certain cases of its own accord – seal rooms and containers. Keep the records of assets and debts as at the date of death in a safe place; you also need them for the last tax return.
The deceased's tax return
The death ends the deceased's tax liability; for the year of death, a last tax return has to be filed up to the date of death. In the canton of Fribourg, the cantonal tax administration (Kantonale Steuerverwaltung) sends out the tax returns; who receives the return for the deceased and by when it has to be filed, you learn from the tax administration – the deadline is on the tax return. In it you state income and deductions from 1 January to the date of death and the assets as at the date of death. If the deadline is not enough, request an extension before it runs out – online or with a reasoned written request; the tax administration charges a fee of CHF 20 per request for this (via QR-bill), grants at most four extensions and none beyond 15 December. You can fill in the return with FriTax, the canton's free software, or on paper; you send the receipts in the envelope enclosed with the tax return. If the deceased was married, the spouses are taxed jointly at the married rate up to the date of death (splitting); for the period from the date of death to the end of the year, the surviving spouse is taxed on their own income – so two tax returns have to be filled in. You reclaim the withholding tax on interest and dividends due up to the date of death with the deceased's tax return; for income due after the date of death, each heir declares their own share in their own tax return and reclaims the withholding tax there. The heirs pay tax on the estate's assets and income from the date of death onward for their share in their own tax return. You also need the figures as at the date of death for the tax inventory (Steuerinventar) of the justice of the peace (Friedensgericht) – keep account statements, custody account statements and invoices as at the date of death together.
Last checked: September 2026, against the canton's official pages. Is something no longer right? Let us know.
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