Cantonal guide: Geneva
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 Geneva.
Handing in and opening the will
In the canton of Geneva, the Justice de paix (justice of the peace) is the inheritance authority for the whole canton – a division of the Tribunal de protection de l'adulte et de l'enfant (adult and child protection court), Rue des Glacis-de-Rive 6, Case postale 3950, 1211 Genève 3. A will (testament) or inheritance contract (pacte successoral) that you find at home, in a bank safe-deposit box or with a third party, you hand in there without delay, in the original – even if the document looks incomplete or probably invalid; anyone who knows of a will is legally required to do so. A will deposited with a notary is forwarded by that notary of their own accord, or opened by the notary themselves, at the same fees under the notarial tariff (REmNot Art. 19A); the Justice de paix also takes wills into safekeeping during the testator's lifetime (remise en garde, CHF 200), and a will deposited that way is already in its hands. You send it with the form "Dépôt de dispositions testamentaires" from justice.ge.ch by registered mail, or bring it to the counter (10 a.m. to 1 p.m.); the Justice de paix accepts no submissions by e-mail. It identifies the legal and appointed heirs as well as any executor (exécuteur testamentaire), and informs each person of the provisions concerning them by registered letter; a sealed envelope is formally opened. This notice starts deadlines running – for example the renunciation period for appointed heirs and the one-month period during which other entitled persons may object to the issuing of a certificate of inheritance. According to the Justice de paix's information sheet and the tariff for civil costs (Règlement fixant le tarif des frais en matière civile, RTFMC, Art. 60), the deposit and opening cost CHF 250 per will or inheritance contract and CHF 100 per codicil; CHF 50 is added for each notice of the provisions to an heir and for each notice to the executor. If the estate is insolvent or the will is void, revoked or without object, the fee may be reduced or waived. The costs are charged to the estate.
Certificate of inheritance
In the canton of Geneva, it is not the Justice de paix (justice of the peace) that issues the certificate of inheritance (certificat d'héritier) – the court is never competent for this –, but a Geneva notary of your choice (LaCC Art. 93): on the basis of the civil-status documents or a statement from at least two adult witnesses who knew the deceased. If there is a will or inheritance contract, the notary adds the testamentary provisions to the certificate and confirms that the one-month objection period against the will has passed; the notary then has the certificate homologated by the Justice de paix. Without a will, this homologation does not apply. Bring the death certificate, the family booklet or family record, and your identity documents. Allow two to eight weeks, and ask for several originals right away – every bank wants one. As long as you are considering a renunciation, wait before placing the order. The notary's fee follows the cantonal notarial tariff (Règlement sur les émoluments des notaires, REmNot) and comes to CHF 100 to CHF 500 for the certificate of heir status (Art. 19); outlays for records are added. If the homologation is added because there is a will, expect, under the tariff for civil costs (Règlement fixant le tarif des frais en matière civile, RTFMC, Art. 61 "Certificat d'héritier"), a fee from the Justice de paix of CHF 200 to CHF 350. You need the certificate of inheritance mainly for banks, insurers and the land registry; registering an inherited property is usually handled by the notary (REmNot Art. 20: CHF 200 to CHF 1'000).
Renunciation and public inventory
In the canton of Geneva, you declare the renunciation to the Justice de paix (justice of the peace) – in writing, with your signature, within three months of the death or from the day you learned of your status as an heir (for appointed heirs, from the notice of the testamentary provisions), or within a period extended by the court. You find the form "Déclaration de répudiation" with its information sheet on justice.ge.ch; you send it filled in and signed by post to the Justice de paix – by A-Post or registered mail; by e-mail it is accepted only with a qualified electronic signature. The renunciation is free of charge (RTFMC Art. 67) and binding; the Justice de paix processes it in about five working days and sends you an acknowledgement of receipt if you request this on the form. If you renounce as a legal heir, your position passes to your own descendants, who then also have to renounce; for minor children under your parental authority, you renounce on the same form. You also request the public inventory (bénéfice d'inventaire) from the Justice de paix, within one month from the same point in time – with a declaration to its registry (greffe). You pay an advance on costs (provision) for this, currently CHF 4'800 according to justice.ge.ch; the Justice de paix's "Successions" brochure (February 2025 edition) states no amount and refers to the website. The justice of the peace (juge de paix) calls creditors and debtors with three publications in the Feuille d'avis officielle (FAO) – they have one month to submit their claims – and appoints a notary for the inventory (RTFMC Art. 58, CHF 80). Once it is complete, you have one month to declare whether you accept the inheritance, accept it under public inventory, renounce it, or request official liquidation (liquidation officielle); whoever accepts it under public inventory is liable only for the inventoried debts. The Justice de paix charges, under the cantonal tariff for civil costs (RTFMC Art. 62), a fee of CHF 300 to CHF 3'000; the notary's fee for the inventory is added (REmNot Art. 23: 4 ‰ of the first CHF 200'000, at least CHF 300, then 3, 2, 1 and 0.5 ‰ of the further tranches). The costs are borne by the estate – if it turns out to be over-indebted, they are borne by the heirs who requested the inventory. For official liquidation, justice.ge.ch states an advance of CHF 4'800; the fee comes to CHF 300 to CHF 3'000 (RTFMC Art. 63).
Inheritance tax
Spouses, registered partners and relatives in the direct line – children, grandchildren, parents and grandparents – have not paid inheritance tax in the canton of Geneva since 2004. The exemption lapses only if the deceased was taxed on expenditure ("d'après la dépense", lump-sum taxation) in one of their last three final tax assessments (Art. 6A LDS); the rates of the first category then apply: 2 to 6 %, increased by 20 % for grandchildren and grandparents and by 30 % for other descendants and ancestors, doubled for relatives by marriage in the direct line – sons- and daughters-in-law, stepchildren, parents-in-law –, without surcharges. All other heirs and legatees pay a progressive tax under the law on inheritance tax (Loi sur les droits de succession, LDS), graded by kinship: third category siblings at 6 to 11 % (double for spouses of siblings and siblings of the spouse), fourth category uncles and aunts, nieces and nephews up to great-nieces and great-nephews at 8 to 13 %, fifth category everyone else at 20 to 26 % – including cohabiting partners, for whom the canton of Geneva has no reduction, however long the relationship lasted. The rates apply to each person's share of the inheritance; exempt under Art. 7 LDS are acquisitions up to CHF 500 per person, in the first category up to CHF 5'000 per person entitled to the estate, spouse included – CHF 10'000 for minor descendants, CHF 2'500 for first-category beneficiaries who are not heirs. Cantonal surcharges ("centimes additionnels") are added, set annually by the Grand Conseil in the budget act under the law on surcharges (BCDS) – currently, according to the tax administration, 110 % of the tax in the third to fifth categories; no surcharges are levied on the first category. Including surcharges, the tax administration calculates, on its page "Estimer l'impôt sur la succession", about 18 to 23 % for siblings, 22 to 27 % in the fourth category and 50 to 55 % in the fifth category. The cantonal tax administration (AFC), Service des successions, assesses the tax on the basis of the "déclaration de succession" (estate tax return) and issues the tax bill ("bordereau") with the amount and payment deadline; a deferral of payment and instalments are possible on request, and interest ("intérêts de bonification") runs, according to the AFC, from the fifth month after the death. Whoever disagrees with the assessment files a written "réclamation" (objection) within 30 days of notice with the AFC (Art. 65 LDS). All heirs are jointly liable for the tax, costs and interest – under Art. 54 LDS, with their entire assets. A first estimate is available on the page "Estimer l'impôt sur la succession" on ge.ch.
Estate tax return (déclaration de succession)
In the canton of Geneva, no office draws up an estate inventory for the heirs; you declare the assets and debts as at the date of death yourself to the cantonal tax administration (AFC) using the "déclaration de succession" (estate tax return). The AFC gets in touch, according to its page, within 30 days of the death and sends the access details; obligated are the persons handling the estate – heirs, beneficiaries, executors or agents (Art. 31 LDS). (The letter with the codes for the deceased's last tax return is a separate mailing, see "The deceased's tax return".) The return must be filed within three months of the date of death, within six months if the estate was opened outside the canton (Art. 32 LDS) – the deadline runs regardless of when the letter arrives; if needed, request an extension before it expires. You fill it in online, print the summary page, date and sign it, and send it with the supporting documents by post to the AFC. Processing takes, according to the AFC, one to eighteen months depending on the case. If all heirs are relatives in the direct line – spouse, children, parents –, no property in Geneva belongs to the estate, and the deceased was not taxed on expenditure, the simplified return ("déclaration de succession simplifiée") is enough: online only, within 30 days of receiving the letter, with no extension. A return must also be filed when no tax is due; filing it waives neither the renunciation, nor the public inventory, nor official liquidation. In certain cases the AFC additionally summons you to a "inventaire fiscal" (tax inventory) – by letter, with an appointment; if the date does not suit you, contact the Service des impôts spéciaux. You must appear or have yourself represented, for example by your notary, and provide information on assets and debts. The tax inventory is subject to a fee; the fee depends on the value of the estate – under the tariff (RInDé Art. 4), CHF 25 for a net estate above CHF 25'000, CHF 75 above CHF 50'000, CHF 150 above CHF 100'000 plus CHF 75 for each further CHF 100'000, at most CHF 10'000; if a notary draws it up, the notarial tariff applies with a minimum of CHF 300 (REmNot Art. 22). It serves the tax and replaces neither the public inventory nor the division of the estate. Protective measures such as the sealing ("apposition des scellés", minutes of CHF 200 to CHF 500 under RTFMC Art. 57) or a protective inventory ("inventaire conservatoire", advance of CHF 3'800) are ordered by the Justice de paix at the request of the entitled persons.
The deceased's tax return
Death ends the deceased's tax liability; for the year of death, a last tax return ("déclaration d'impôt") must be filed for the period from 1 January to the date of death. The cantonal tax administration (AFC) sends the heirs, within 30 days of the death, the information and access codes needed. You fill in the return with the current version of the GeTax software (menu "Fichier → Déclaration départ-décès", with the taxpayer number and the code from the letter) and file it within three months – the AFC's page does not say from when this deadline runs; go by the date in your letter. In it you state income and deductions up to the date of death, and the assets as at the date of death. If you need more time, request an extension online before it expires – via the AFC's "Demander un délai" form on ge.ch, with the taxpayer number and the return code from the letter. If the deceased was married or in a registered partnership, the surviving spouse or partner fills in two returns for the same tax year: the joint one up to the date of death, within three months, and one of their own for the rest of the year – from the day after the death to 31 December – within the ordinary deadline of the following year; up to the date of death, the spouses are taxed jointly. You also need the asset figures as at the date of death for the "déclaration de succession" (estate tax return) – gather them carefully once. Taxes still owed by the deceased are debts of the estate, for which all heirs are jointly liable. For the estate's assets and income, the heirs are, from the date of death, liable to declare and pay tax for their share in their own tax return.
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.