Cantonal guide: Nidwalden
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 Nidwalden.
Handing in and opening the will
In the canton of Nidwalden, the Teilungsbehörde (estate division authority) of the municipality of the last residence is responsible – the introductory act to the Civil Code (EG ZGB) entrusts it with official participation in the safeguarding and division of an estate; it consists of at least two members, elected by the municipal council (Gemeinderat) (Art. 65 EG ZGB). In Stans, Stansstad and Buochs it is called "Erbschaftsamt" (inheritance office), in Hergiswil "Teilungsamt" (division office) at the municipal chancellery, in Ennetbürgen, Emmetten and Wolfenschiessen "Teilungsbehörde"; the Erbschaftsamt Stans is at Stansstaderstrasse 18, 6371 Stans, telephone 041 619 01 00. A will, a marriage contract or an inheritance contract that you find after the death at home, in a bank safe-deposit box or with third parties, you hand in there without delay – in the original and unopened, even if the document looks incomplete or probably invalid. If the deceased deposited a disposition with the municipality of residence, the municipality informs the Teilungsbehörde after the death and hands the disposition over to it alone (Art. 67 EG ZGB). The Teilungsbehörde opens the disposition within one month of receipt (Art. 72 EG ZGB) and keeps a record of it; as a rule this is done by registered delivery of a copy to the known legal and appointed heirs. All other persons concerned receive a copy of the part that concerns them; the original stays with the Teilungsbehörde. With the opening, deadlines begin to run – for appointed heirs, the three-month renunciation period. The fees are governed by the fee legislation (Gebührengesetzgebung); the municipality tells you the amount, and the costs are charged to the estate. An objection to decisions of the Teilungsbehörde is possible within 20 days (Art. 82 EG ZGB). "In the canton of Nidwalden, the settlement of the estate is a matter for the heirs", the municipality of Stansstad states – despite its name, the Teilungsbehörde does not carry out a division of the estate. It takes part in the division only if minor heirs or heirs under deputyship (Beistandschaft) are involved or if a creditor requires it under Art. 609 ZGB (Art. 76 EG ZGB). You can settle the estate yourself or bring in a specialist.
Certificate of inheritance
In the canton of Nidwalden, the Teilungsbehörde (estate division authority) of the municipality of the last residence issues the certificate of inheritance – called "Erbenbescheinigung" here – on application, not of its own accord. Banks, insurers and the land registry office require it as formal proof of the recognised heirs; for registering the succession with the land registry office of Nidwalden (Bahnhofplatz 3, Stans) you need the form "Anmeldung Erbgang / Teilung" in paper form with original signatures, the original or an officially certified copy of the certificate of inheritance, copies of ID and proof of the AHV numbers of all heirs. You order the certificate of inheritance in writing from the Teilungsbehörde – in Stans online from the Erbschaftsamt (inheritance office), which sends you the form by A-Post (priority mail); for the fees you receive a payment slip (Einzahlungsschein). It is issued only once the inventory-taking is complete and the estate inventory (Nachlassinventar) has been drawn up. According to the information sheet of the municipality of Stansstad, the Erbschaftsamt issues it at the earliest three months after the death; before that – at the earliest one month after the death – only if all heirs declare their acceptance of the inheritance in writing. In the other municipalities, ask the Teilungsbehörde how it handles this. Note: with the declaration of acceptance (Annahmeerklärung), a renunciation is no longer possible – whoever still wants to renounce the inheritance does not submit one. The settlement of the estate itself is then a matter for the heirs; the Erbschaftsamt is not involved in it. The municipalities name no amount for the fee on their pages – ask for it, and order right away as many copies as you need for banks, insurers and the land registry office.
Renunciation and public inventory
In the canton of Nidwalden, you declare the renunciation not to the municipality but to the canton: to the Abteilung Öffentliche Inventarisationen (public inventories division) of the Betreibungs- und Konkursamt (debt enforcement and bankruptcy office) of Nidwalden, Engelbergstrasse 34, Postfach 1243, 6371 Stans, telephone 041 618 76 69 – this is what Art. 10 of the introductory act to the Civil Code (EG ZGB) provides. The declaration can be made orally or in writing (Art. 570 ZGB); the division will tell you what it needs for this. The period is three months – for legal heirs from the day you learned of the death, for appointed heirs from the official notification of the disposition. If you are considering a renunciation, the information sheet of the municipality of Stansstad asks you not to carry out any administrative, financial or material acts in the estate – otherwise you may forfeit your right to renounce (Art. 571 para. 2 ZGB). The renunciation is irrevocable. If you renounce, your position passes to your descendants, who must then renounce as well; for minor children, according to general practice, the consent of the KESB Nidwalden (child and adult protection authority) is needed, which can appoint a deputy (Beistand) because of the conflict of interest – contact the KESB or the division early. If all the nearest legal heirs renounce, the division applies for the liquidation of the estate by the Konkursamt (bankruptcy office) (Art. 573 ZGB). According to the information sheet of the Betreibungs- und Konkursamt, only the costs of a fitting funeral can then be claimed from the bankruptcy office by filing a claim; expenses such as the funeral meal, the advertisement or the gravestone you pay out of your own pocket. The fees are governed by the fee legislation (Gebührengesetzgebung); the division tells you the amount. Every heir can request a public inventory (öffentliches Inventar) within one month of the death: you submit the request to the Justiz- und Sicherheitsdirektion (justice and security department), Kreuzstrasse 1, Postfach 1242, 6371 Stans (Art. 73 EG ZGB). If it approves, the public inventories division draws up the inventory and orders the call to creditors (Rechnungsruf) in the official gazette (Amtsblatt) (Art. 74 EG ZGB). The inventory is then laid out for inspection, and you are given one month to decide (Art. 584 and 587 ZGB). The costs are borne by the estate; if it is not sufficient, the applicants bear them jointly and severally (Art. 75 EG ZGB).
Inheritance tax
Spouses, children, grandchildren and great-grandchildren, stepchildren and foster children, children-in-law, and the parents, step-parents, foster parents and parents-in-law of the deceased pay no inheritance tax in the canton of Nidwalden (Art. 157 StG); registered partners are treated like spouses (Art. 11 para. 2 StG). Also tax-free are transfers to a person who, at the time of death, had lived for at least five years at the same residence in a permanent shared household with the deceased – this is how cohabitation is regulated. All other heirs pay a fixed rate on their share of the inheritance (Art. 164 para. 1 StG): 5 percent for siblings and their descendants, grandparents and great-grandparents; 10 percent for uncles, aunts and their descendants; 15 percent in all other cases. First, CHF 20'000 per recipient and tax period is deducted (allowance, Freibetrag, Art. 164 para. 2 StG); only what exceeds it is taxed. The inheritance tax is a purely cantonal tax; it is assessed by the cantonal tax office of Nidwalden (Kantonales Steueramt), Bahnhofplatz 3, Postfach 1241, 6371 Stans. The basis is the official inventory (amtliches Inventar), which is drawn up within two weeks of the death (Art. 214 and 229 StG) – the estate inventory (Nachlassinventar) that the Teilungsbehörde (estate division authority) of the municipality draws up for the tax authority; the procedure is then opened ex officio. Only if no official inventory is drawn up do the heirs themselves file an heirs' inventory (Erbeninventar) as a tax return – personally signed, with the enclosures and within 60 days of the death (Art. 215 StG); according to the tax office's information sheet, even if the transfer does not exceed the allowance. The heirs and legatees are jointly and severally liable for the tax up to the value of the assets that passed to them; whoever pays out estate assets before the tax has been paid is fully liable for it (Art. 167 StG). The tax falls due on delivery of the invoice and must be paid within 30 days; it is calculated for each heir, but invoiced jointly and deducted before the shares of the estate are paid out (Art. 236 and 237 StG). The Tax Act is amended from time to time – the cantonal tax office will tell you which rules apply to your case.
Estate inventory as at the date of death
In the canton of Nidwalden, the Teilungsbehörde (estate division authority) of the municipality of residence draws up an estate inventory (Nachlassinventar) for the tax authority in every case of death. The Tax Act requires an official inventory (amtliches Inventar) within two weeks of the death and assigns the taking of inventories to the municipal council (Gemeinderat) (Art. 173 no. 2 and 229 StG). The residents' registration office (Einwohnerkontrolle) reports every death to the Teilungsbehörde without delay (Art. 69 EG ZGB); the Teilungsbehörde then contacts the bereaved in writing – the Erbschaftsamt (inheritance office) of Stans, by its own account, in every case; in Hergiswil the municipal tax office (Gemeindesteueramt) does this. The inventory records assets and debts as at the date of death; you submit the supporting documents to the municipality, for example account and securities statements, insurance policies, information on property, vehicles, open invoices and funeral costs. In Stans, the heirs fill in an asset list (Vermögensverzeichnis) for this according to the instructions of the Erbschaftsamt – as at the date of death and with the assets of the spouse and the minor children. The instructions name no deadline; you will learn by when the municipality needs the information from its letter or on request. You are obliged to cooperate – give truthful information and disclose the documents; the Tax Act requires cooperation in the assessment. The inventory goes to the cantonal tax office (Kantonales Steueramt) and is the basis for the inheritance tax and for the tax return as at the date of death; the Teilungsbehörde issues the certificate of inheritance (Erbenbescheinigung) only once the inventory-taking is complete. Therefore have the documents as at the date of death ready early and keep the supporting documents in a safe place. To secure the estate, the Teilungsbehörde seals the estate (Siegelung) if it considers this necessary or if an heir requests it (Art. 71 EG ZGB); in the cases of Art. 553 ZGB it draws up a protective inventory (Sicherungsinventar) (Art. 70 EG ZGB).
The deceased's tax return
The death ends the deceased's tax liability. The heirs file a last tax return for them, with the income from 1 January up to and including the date of death and the assets as at the date of death. In the canton of Nidwalden, the cantonal tax office (Kantonales Steueramt) is responsible for this (Bahnhofplatz 3, Postfach 1241, 6371 Stans); the access letter (Zugangsbrief) with the personal access data also comes from it. If nothing arrives for the deceased, get in touch with it and ask right away whether you can file the return via eTax Nidwalden. The guide (Wegleitung) names no special deadline for deaths; the general deadline of 31 March applies unless the tax office sets a different one. Online at steuern-nw.ch under "Services → Fristerstreckung" you extend it, with PID and date of birth, to 30 June at the latest; longer extensions you request directly from the tax office or in the tax portal (Steuerportal). Beyond 31 December, an extension is granted only with reasons – a death in the family counts as a reason. You reconcile the asset figures as at the date of death with the estate inventory (Nachlassinventar) of the Teilungsbehörde (estate division authority). Spouses and registered partners are assessed jointly up to and including the date of death: the joint tax return shows the joint income from the start of the year up to and including the date of death and the joint assets on the date of death. From the day after the date of death to the end of the year, the surviving person is assessed on their own as a single person and files a separate tax return for this. The assets and income of the still undivided estate from the date of death, the heirs declare proportionally in their own tax return. If you discover income or assets that the deceased did not declare, you as heirs can request the simplified back-tax procedure (vereinfachte Nachbesteuerung) from the tax office (Art. 227a StG): only the taxes for the last three tax periods before the year of death are then claimed, with default interest; it is excluded in the case of an official liquidation of the estate or a liquidation by the bankruptcy office. If no official inventory (amtliches Inventar) is drawn up, the heirs also file the heirs' inventory (Erbeninventar) for the inheritance tax within 60 days of the death (Art. 215 StG).
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.