Cantonal guide: Solothurn
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 Solothurn.
Handing in and opening the will
In the canton of Solothurn, the inheritance office (Amtschreiberei/Erbschaftsamt) is the inheritance authority – the inheritance office of the region where the deceased last lived is in charge (locations: region of Solothurn, Grenchen-Bettlach, Olten-Gösgen, Thal-Gäu in Klus-Balsthal, Dorneck in Dornach, and Thierstein in Breitenbach; so.ch shows which municipality belongs where). Anyone keeping or finding a will, an inheritance contract or a marriage contract of the deceased is obliged to hand it in without delay for opening – to the inheritance office or to the municipal president (Gemeindepräsident), in the original, even if the document looks incomplete or probably invalid. If such a document is found during the taking of the inventory in the estate, the municipal president takes it into safekeeping without delay and forwards it to the inheritance office (§ 175 EG ZGB). A will deposited with the inheritance office (deposit CHF 50 under the fee schedule (Gebührentarif), CHF 54.20 including VAT) is opened of its own accord after the death. In the canton of Solothurn, the opening is part of the inventory procedure – the inheritance office opens the will, inheritance contract or marriage contract to the legal and appointed heirs, usually with the invitation to the heirs' hearing (Erbenverhandlung), at the latest at the Erbenverhandlung itself, and sends them a copy, unless they waive it; an executor is notified without delay. If no inventory is taken, the inheritance office opens the will to the heirs without delay, in writing, and informs them that they may request an inventory. The three-month renunciation period runs for all heirs from the first Erbenverhandlung; if none takes place because of a lack of assets, it runs for appointed heirs from this written notice (see Renunciation). In the inventory procedure, the opening is part of the estate inventory; for an opening outside an inventory, the fee schedule (§ 24) provides for CHF 100 to 2'000, usually around CHF 300 including VAT under the price list of the inheritance offices (Dienstleistungspreise). The costs are charged to the estate.
Certificate of inheritance
In the canton of Solothurn, the inheritance office (Amtschreiberei/Erbschaftsamt) at the last residence issues the certificate of inheritance – the canton calls it Erbenbescheinigung. The way there leads through the heirs' hearing (Erbenverhandlung) – once the municipality has taken the inventory, the inheritance office is responsible for the further handling and invites the heirs to the Erbenverhandlung. There the inventory is discussed and signed; after signing, the heirs receive a certificate regarding the disposal of the assets (Bescheinigung betreffend Verfügung über die Vermögenswerte) – for example over the bank accounts – with which they can dispose of these assets. The actual Erbenbescheinigung is issued only on application, and only once the one-month period for objections has passed uncontested. In the application you state the purpose, because general Erbenbescheinigung certificates may not be issued (§ 34 of the ordinance on the management of the inheritance offices, ASV) – you need it mainly for the land registry, for banks and insurers that are not satisfied with the certificate from the Erbenverhandlung, and for assets outside the canton. The fee is, under the fee schedule (Gebührentarif, § 24), CHF 50 to 1'000, usually around CHF 250 including VAT under the price list of the inheritance offices (Dienstleistungspreise); the inheritance office tells you which documents it needs for the application.
Renunciation and public inventory
In the canton of Solothurn, you declare the renunciation to the inheritance office (Amtschreiberei/Erbschaftsamt) at the last residence – orally or in writing (§ 199 EG ZGB), using the renunciation form from so.ch or the online service "Erbschafts-Ausschlagungserklärung erstellen"; a telephone declaration is confirmed to you in writing by the district notary (Amtschreiber). The renunciation is free of charge. The period is three months and runs, in the canton of Solothurn, from the first heirs' hearing (Erbenverhandlung) at the inheritance office (if the inventory was taken as a protective measure, from the day the authority notifies its completion). If, because of a lack of assets, no Erbenverhandlung takes place – the municipality has issued a certificate of no assets (Vermögenslosigkeitsbescheinigung) instead of an inventory –, the period is three months from the date of death – for legal heirs from the day they learned of the death, for appointed heirs from receipt of the official notice of the disposition. The Vermögenslosigkeitsbescheinigung does not create a presumption of renunciation – whoever does not want to be liable for debts must still renounce within these three months; for everything else the heirs themselves are responsible. Only someone who has not interfered with the estate may renounce – whoever has, for example, already taken assets from the estate for themselves counts as an heir who has accepted. The renunciation is unconditional and cannot be revoked. If you renounce as a legal heir, your descendants take your place – they too must renounce if they do not want the inheritance; for minor children the holders of parental custody sign, and the inheritance office tells you whether the child and adult protection authority (KESB) needs to be involved. The legal heirs are liable for the funeral costs despite the renunciation. If all heirs renounce, the inheritance office files the request for bankruptcy (Konkursantrag) with the court, and the bankruptcy office (Konkursamt) liquidates the estate. You also request a public inventory with a call to creditors (Rechnungsruf) from the inheritance office, orally or in writing, within the one-month federal deadline (§ 205 EG ZGB) – it is short, and a fact sheet from the municipalities counts it from the date of death; request the inventory as early as possible, therefore, without waiting for the Erbenverhandlung. The request of a single heir counts for all. The inheritance office publishes the call to creditors twice in the official gazette of the canton of Solothurn (Amtsblatt), with a filing period of at least one month, and draws up the inventory. For the authorisation, the fee schedule (Gebührentarif, § 24) provides for CHF 150; the costs of the inventory are borne by the estate, and where it is not enough, by the heirs who requested it (Art. 584 para. 2 CC); the inheritance office may require an advance for fees and disbursements. After that you have one month to accept the inheritance, renounce it or request official liquidation (authorisation also CHF 150, liquidation under the fee schedule CHF 100 to 10'000); whoever accepts under public inventory is liable only for the inventoried debts.
Inheritance tax and estate levy
The canton of Solothurn has two taxes on an inheritance. The estate levy (Nachlasstaxe) is charged on the entire taxable estate – regardless of who inherits, so even if spouses or children are the only heirs – and is owed by the heirs (§ 218 StG). It is graduated in four steps (§ 222) – 8 ‰ on the first CHF 500'000, 10 ‰ on the next CHF 500'000, 13 ‰ on the next CHF 500'000 and 17 ‰ on the next CHF 500'000; from an estate of CHF 2 million, it is a flat 12 ‰. There is no exemption threshold or tax-free allowance. The inheritance tax, by contrast, is paid by each individual heir on their own share of the inheritance, depending on their relationship to the deceased. Exempt are spouses and registered partners, the descendants, adopted children and their descendants, as well as the parents and adoptive parents (§ 225). Everyone else is divided into five classes (§ 230) – stepparents and foster parents, stepchildren and foster children – for foster relationships only if they lasted at least two years – as well as descendants of stepchildren and foster children (class 1, 2 to 6 %); siblings and half-siblings (class 2, 4 to 12 %); grandparents and parents-in-law as well as, since 1 January 2025, life partners who, when the tax claim arose, had lived together with the deceased continuously for at least five years in a shared household with the same tax domicile (class 3, 6 to 18 %); uncles and aunts, nieces and nephews (class 4, 9 to 27 %); everyone else, including non-relatives (class 5, 12 to 36 %). The rates apply in steps to four partial amounts of the inheritance share (§ 232) – for the first CHF 30'396, 2, 4, 6, 9 or 12 % apply depending on the class; for the next CHF 45'596, 5, 10, 15, 22.5 or 30 %; for the next CHF 91'191, 6, 12, 18, 27 or 36 %; and for the part above CHF 167'183, again 5, 10, 15, 22.5 or 30 %. There are no exemption thresholds or tax-free allowances for the inheritance tax, and the municipalities do not levy a share. Both taxes are assessed by the cantonal tax office (Kantonales Steueramt); the assessment is prepared by the inheritance office on the basis of the inventory (§ 241 para. 1). There is no inheritance-tax return; only if no inventory was taken do the heirs have to report the devolution of the estate within one year of the opening of the succession – a notice to the inheritance office is enough (§ 241 para. 2). If, after six months, no assessment has yet been made, the tax is billed provisionally (§ 243). The heirs are jointly liable for the estate levy and the inheritance tax, up to the extent of their enrichment (§ 243 para. 3).
Municipal inventory and heirs' hearing
In the canton of Solothurn, an official estate inventory is drawn up after every death – not by the heirs and not by the tax office, but first by the municipality of residence. The municipality's inventory officer (Inventurbeamter) (the inventory office, Inventuramt) records, within 30 days of the death, the assets and debts as at the date of death. You do not have to report the death to the Inventuramt yourself; according to the municipalities' fact sheets, the municipality usually contacts the relatives within two to three weeks and arranges an appointment. The known heirs are invited to the taking of the inventory; at least one heir must be present, the others are free to attend, and if minor heirs are involved, the child and adult protection authority (KESB) is called in (§ 176 EG ZGB). It usually takes place in the last home, because household goods, vehicles and valuables are also recorded; if the municipal president (Gemeindepräsident) has sealed rooms or containers, they remain sealed until the inventory is taken. Have ready the account statements and records as at the date of death, insurance and pension documents, land-registry and mortgage certificates, open invoices and the funeral costs. If real property belongs to the estate, an inventory is always taken; otherwise, according to the information on so.ch, the municipality issues a certificate of no assets (Vermögenslosigkeitsbescheinigung) if the gross assets are below CHF 25'000 (single persons) or CHF 40'000 (married couples). It is signed by the municipal president, the heirs present and, where applicable, the KESB, and does not create a presumption of renunciation; in that case no Erbenverhandlung takes place, and the renunciation period runs from the date of death (see Renunciation). After the municipality has taken the inventory, the inheritance office (Amtschreiberei/Erbschaftsamt) is responsible for the further handling and invites the heirs to the Erbenverhandlung. There the inventory is discussed and signed, and the heirs receive the certificate regarding the disposal of the assets (Bescheinigung betreffend Verfügung über die Vermögenswerte). For the division of the estate, the law provides in all cases for a division hearing (Teilungsverhandlung) before the district notary (Amtschreiber), at which the division of the estate is sought (§ 219 EG ZGB); for a division of the estate with liquidation, the fee schedule (Gebührentarif) provides for CHF 100 to 10'000. The finalised inventory is at the same time the tax inventory and the basis for the estate levy (Nachlasstaxe) and the inheritance tax. The fee for the estate inventory is, under the fee schedule (§ 24), CHF 300 to 10'000; under the price list of the inheritance offices (Dienstleistungspreise), it typically costs, including disbursements and VAT, around CHF 1'500 (from around CHF 1'000 for a sole heir), plus 1 ‰ on the assets exceeding CHF 200'000, but at most the base fee (Grundgebühr) once more; for assets below CHF 20'001 the fee is reduced by a quarter, below CHF 2'001 by half. It is charged to the estate.
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 from 1 January to the date of death – and, if still outstanding, the tax returns for earlier years – in the canton of Solothurn using the ordinary form, supplemented by the short guide for partial-year tax liability. The tax return for the year of death is sent to the heirs; if it does not arrive, ask the cantonal tax office (Kantonales Steueramt). In it you state the income and deductions up to the date of death and the assets as at the date of death; you reconcile these figures with the municipality's estate inventory. You do not declare interest that has accrued but is not yet due (Marchzinsen) – it is recorded for the heirs at the time it falls due. For a tax return sent outside the ordinary procedure because of a death, the deadline is deemed tacitly and free of charge extended to 90 days after it is sent; further extensions are subject to a fee – if you need longer, submit a request before it runs out. Spouses and registered partners are jointly assessed up to the date of death – the surviving person files the last joint tax return from 1 January to the date of death, and for the period from the start of their own tax liability to 31 December, one of their own; they receive this only the following year. For the assets and income of the estate, from the date of death the heirs are liable to declare and pay tax on 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.
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