Cantonal guide: Schaffhausen
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 Schaffhausen.
Handing in and opening the will
In the canton of Schaffhausen, the Erbschaftsbehörde (estate authority) of the municipality of the last residence is in charge – as a rule the Gemeinderat (municipal council) or a commission of at least three members appointed by it; its office is the Erbschaftsamt (estate office), headed by the Erbschaftsschreiber/in (estate clerk) – in the city of Schaffhausen, in Neuhausen am Rheinfall and in Stein am Rhein its own office, for several municipalities in the Klettgau area and surroundings the Regionales Erbschaftsamt Klettgau (Klettgau regional estate office) in Hallau; your municipality tells you which one is in charge. A will or an inheritance contract that you find after the death 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, and regardless of whether an inventory is drawn up. Wills and inheritance contracts deposited with the estate office are opened by it of its own accord once it learns of the death; marriage contracts are communicated to those involved. The estate office identifies the legal heirs and everyone named in the will and communicates the disposition to them; it is opened only at the express wish of those entitled and in their presence, and everyone entitled receives a copy in any case. With the communication, deadlines begin to run: for appointed heirs the three-month period for renunciation (Ausschlagung), for everyone the period to contest the disposition. For appointed heirs, the certificate of inheritance under Art. 559 of the Civil Code (ZGB) can be issued at the earliest one month after the communication. Under the cantonal ordinance on estate fees (Erbschaftsgebührenverordnung), the opening costs CHF 50 per disposition, plus CHF 50 per recipient for the copies, at most CHF 100; the costs are borne by the estate.
Certificate of inheritance
In the canton of Schaffhausen, the Erbschaftsbehörde (estate authority) of the municipality of the last residence issues the certificate of inheritance through its Erbschaftsamt (estate office); cantonal law calls it "Erbenbescheinigung". It is issued only on request, not of its own accord; the estate office tells you in what form to order it. Beforehand, the estate office establishes who inherits – this takes time; if heirs are unknown, it issues a public call to them (Erbenaufruf) to come forward within one year. The certificate of inheritance is a provisional document: it confirms that the persons named in it are the only heirs, and serves to identify yourself as a community of heirs to authorities, the deceased's contracting parties, banks and the land registry; it says nothing about the division of the estate. It is issued after the three-month period for renunciation (Ausschlagung) has passed – on request also as a separate certificate for each heir –, earlier only if the declarations of all heirs on acceptance of the inheritance are available; for appointed heirs, Art. 559 of the Civil Code (ZGB) applies, so at the earliest one month after the communication of the disposition. Note: with the declaration of acceptance, a renunciation is no longer possible – whoever still wants to renounce the inheritance does not submit one. For an executor, the estate office issues a separate certificate. Under the cantonal ordinance on estate fees (Erbschaftsgebührenverordnung), the certificate of inheritance costs CHF 250, each reissue CHF 50, the executor's certificate CHF 100 and an application to the land registry CHF 50; think beforehand about how many copies you need for banks, insurers and the land registry.
Renunciation and public inventory
In the canton of Schaffhausen, you declare the renunciation (Ausschlagung) to the Erbschaftsbehörde (estate authority) of the municipality of the last residence – in practice to the Erbschaftsamt (estate office) –, which records it in the minutes; ask there about the form. The period is three months: for legal heirs from the day you learned of the death, for appointed heirs from the official communication of the disposition; if the estate office draws up an official inventory (amtliches Inventar), the period begins again for all heirs only with the delivery of the completed inventory. The inventory questionnaire (Inventarfragebogen) that you fill in yourself, however, does not interrupt the renunciation period. For important reasons, the estate authority can extend the period or set a new one; submit such a request before it expires. Whoever has interfered with the estate or taken possession of estate assets before the period has passed can no longer renounce. The renunciation is irrevocable; the cantonal ordinance on estate fees (Erbschaftsgebührenverordnung) has no fee of its own for it – ask the estate office whether it charges for its work. If you renounce as a legal heir, your share passes to your descendants, who must also renounce if they do not want the inheritance; for minor children the parents act jointly – if the surviving spouse inherits together with their own minor children, the KESB (child and adult protection authority) orders a deputyship under the cantonal ordinance on estates (Erbschaftsverordnung); whether it must consent to a renunciation, clarify beforehand with the estate office or the KESB. If all the nearest legal heirs renounce, the estate is liquidated under federal law by the Konkursamt (bankruptcy office); the estate office tells you how things proceed then. You also request a public inventory (öffentliches Inventar) with a call to creditors (Rechnungsruf) from the estate authority, within one month of the same point in time; the request of a single heir counts for all. The estate authority publishes the call to creditors in the cantonal official gazette (Amtsblatt) and, where necessary, in other publication media; creditors and debtors report their claims and debts as at the date of death to the estate office within the period stated in the call to creditors – at least one month. It costs CHF 500 under the ordinance on estate fees, plus the publication costs as outlays; the costs are borne by the estate, and where that is not enough, by the heirs who requested it. Once it is closed, you have one month to accept, renounce or request the official liquidation (amtliche Liquidation; basic fee CHF 250 plus 3 percent); whoever accepts under public inventory is liable only for the inventoried debts.
Inheritance tax
Spouses, registered partners, descendants (children, grandchildren) as well as adopted children and stepchildren are exempt from inheritance tax in the canton of Schaffhausen; foster children count as descendants if the foster relationship lasted at least two years without interruption. The law does not mention cohabiting partners: like all other unrelated persons, they pay the highest rate – the canton grants them no relief, even after a long period of living together. An allowance (Freibetrag), deducted from the share of the inheritance, remains tax-free: CHF 30'000 for parents, adoptive parents and step-parents, CHF 10'000 for everyone else, once per deceased person; household goods are also tax-free, but not precious metals, collections, art and jewellery. For all heirs who are not exempt, the tax is progressive: a basic tax (einfache Steuer) rises in steps from 2 percent on the first CHF 10'000 to 10 percent on the part between CHF 520'000 and CHF 700'000 – above CHF 700'000 it is a uniform 8 percent – and is multiplied by a multiple (Vielfaches) that depends on the degree of relationship: once for parents, adoptive parents and step-parents, twice for grandparents and full or half siblings, three times for other relatives of the parental line such as nieces and nephews, four times for relatives of the grandparental line such as uncles and aunts, five times for everyone else; relationship by marriage (Schwägerschaft) counts as blood relationship, so parents-in-law pay like parents. On average, the tax thus lies between 2 and 40 percent of the taxable share of the inheritance, up to 50 percent in individual steps. The tax is levied and collected by the canton alone, through the Amt für Justiz und Gemeinden (Office for Justice and Municipalities, AJG); there is no municipal surcharge. It is assessed by the Kanzlei der Erbschaftsbehörde (chancery of the estate authority) – the Erbschaftsamt (estate office) – under the supervision of the competent department, not by the Steuerverwaltung (tax administration), on the basis of the official inventory (amtliches Inventar) or the partition agreement; there is no inheritance-tax return. If inheritance tax is due, the estate office draws up an official inventory for this at the request of an heir; if it is due only on known legacies, the inventory questionnaire (Inventarfragebogen) suffices. The tax is paid by whoever inherits or receives a legacy. The chancery serves the assessment decision on you; you can lodge a written objection (Einsprache) there within 30 days of service, with a request and reasons – the kantonale Steuerkommission (cantonal tax commission) will decide, the assessment and objection procedure is free of charge, and within 30 days an appeal (Rekurs) to the Obergericht (cantonal high court) lies against the objection decision. You must pay within 90 days of the communication of the decision; after that, default interest runs.
Inventory questionnaire and official inventory
In the canton of Schaffhausen, a tax inventory must be drawn up for every death, either as an official inventory (amtliches Inventar) or as an inventory questionnaire (Inventarfragebogen); the Erbschaftsamt (estate office) of the municipality of residence contacts the closest relatives directly for this. Where no official inventory is needed, the simplified procedure with the inventory questionnaire applies: the heirs, the executor or a person authorized by the heirs fill in the cantonal questionnaire as a self-declaration – assets and debts as at the date of death: accounts, securities, insurance, property, vehicles, household goods, open invoices, death-related costs; you do not have to state cash and balances under CHF 2'000, and for other debts (CHF 5'000) and death-related costs (CHF 15'000) you may enter flat amounts (Pauschalen). If the deceased was married, the heirs carry out the settlement of the matrimonial property regime themselves. You file the questionnaire with the supporting documents, as a rule within two months of the request, with the estate office; it does not interrupt the renunciation period (Ausschlagung). The estate office submits it to the Amt für Justiz und Gemeinden (Office for Justice and Municipalities, AJG) for approval; you then receive a copy together with the fee invoice – a flat fee of CHF 350, regardless of the declared assets, plus the cantonal fee (Staatsgebühr) of 40 percent on top – and the estate office forwards the approved questionnaire to the Steuerverwaltung der Gemeinde (municipal tax administration). You are obliged to cooperate, provide information and give truthful details. The cantonal guide (Wegleitung zum Inventarfragebogen) explains every item; ask the estate office for it, several municipalities also provide it online. The estate office draws up an official inventory if federal law requires it – for example for substitute heirs or minor heirs under guardianship –, if inheritance tax is due and an heir requests it, and in the further cases provided for by cantonal law; it usually takes place within two months of the death. It costs, including the settlement of the matrimonial property regime, a basic fee of CHF 700 plus 2 per mille of the inventoried net assets, at most CHF 10'000; if it serves solely for inheritance tax, it is CHF 350 plus 1 per mille, at most CHF 2'000; if the estate office assists with the division of the estate, that costs CHF 350 plus 2 per mille, likewise at most CHF 10'000 – the cantonal fee of 40 percent is added to all of these items. The costs are borne by the estate; if it is not taken up, whoever requested the inventory pays. To be distinguished from this is the public inventory (öffentliches Inventar) with a call to creditors (Rechnungsruf), a separate procedure that you as an heir have to request yourself (section "Renunciation and public inventory"). The estate office can seal rooms and containers to secure the estate (Siegelung); the first sealing costs CHF 250, unsealing and resealing CHF 150, plus CHF 75 per official and hour started.
The deceased's tax return
Death ends the deceased's tax liability; for the year of death, the heirs file a last tax return from 1 January up to the date of death. In it you state the income earned up to the date of death and the assets as at the date of death, and note the duration of the mid-year tax liability. The Steuerverwaltung (tax administration) converts regularly recurring income such as pensions to twelve months, but not irregular income such as savings interest; flat-rate deductions are granted proportionately, and the wealth tax is assessed according to the duration of the tax liability. You receive the tax return from the tax administration; the deadline is stated in the letter and can be extended on request – in the canton of Schaffhausen online at efristerstreckung.sh.ch (for natural persons up to 30 November at the latest, with the tax period, PID number (PID-Nummer) and date of birth from the letter), longer deadlines are granted by the local tax administration; ask there whether the online route is also open for the tax return of a deceased person –, submit the request before it expires. You gather the figures yourself and send the tax return back signed; you also use the asset figures as at the date of death in the inventory questionnaire (Inventarfragebogen). Spouses and registered partners are assessed jointly up to the date of death, at the rate for married couples: the surviving person files, for themselves and the heirs, the last joint tax return up to the date of death, and for the period from the day after the date of death to the end of the year a separate one, with the assets as at 31 December. You declare the estate's income from the date of death and your share of the undivided estate as an heir in your own tax return. If you discover income or assets that the deceased did not declare, you as heirs can request a simplified back-tax procedure (vereinfachte Nachbesteuerung) under federal law: only the taxes, plus interest, for the three tax periods before the death are then claimed back.
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.