Cantonal guide: Ticino
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 Ticino.
Handing in and opening the will
In the canton of Ticino, the inheritance authority is the Pretura (district court) of the district where the deceased last resided; it is headed by the Pretora or the district judge (pretore). There are ten Preture – Bellinzona, Blenio (in Acquarossa), Leventina (in Faido), Locarno-Campagna and Locarno-Città (both in Locarno), Lugano, Mendrisio-Nord and Mendrisio-Sud (both in Mendrisio), Riviera (in Biasca) and Vallemaggia (in Cevio); you find the addresses on ti.ch under "Preture". You hand in a will (testamento) or an inheritance contract (contratto successorio) that you find at home, in a bank safe-deposit box or with a third party without delay, in the original, to a notary (notaio) of your choice – even if the document looks incomplete or probably invalid. The cantonal act introducing the Civil Code (LAC) provides for delivery to the notary, not to the Pretura, and the Pretura does not appoint a notary for you. If the will is already held by a notary – for example because it was deposited there during the deceased's lifetime – that notary reports the death to the Pretura on their own initiative, as soon as they learn of it. The district judge then promptly sets a hearing (udienza di pubblicazione) and summons all known heirs; the will is opened at it, and the notary draws up the opening deed (istrumento di pubblicazione). The district judge, the notary and the heirs present sign the deed and the will; every involved person named by the district judge receives a copy or an extract, and a copy goes to the tax authority within eight days. With the opening, deadlines begin to run – for example the renunciation period for appointed heirs and the period for a contestation. The Pretura charges its fee under the cantonal court tariff (Legge sulla tariffa giudiziaria), which sets no separate amount for the opening of a will – ask the Pretura what it charges. The notary's fee for the opening deed is capped under the notarial tariff (Legge sulla tariffa notarile) at CHF 2'000 at most, plus CHF 100 per further will in the same deed – a ceiling, not the usual price; depositing or returning a holographic will costs at most CHF 500. The notary bills the people who gave the instruction jointly; the costs belong to the succession and are ultimately charged to the estate.
Certificate of inheritance
In the canton of Ticino, the Pretura of the district of the last residence issues the certificate of inheritance (certificato ereditario) – the cantonal civil-status portal on ti.ch also points there ("rivolgiti alla Pretura dell'ultimo luogo di domicilio del defunto"); the ten Preture are seated in Bellinzona, Acquarossa, Faido, Locarno, Lugano, Mendrisio, Biasca and Cevio. The certificate of inheritance is issued on application (istanza) by the heirs, not of its own accord, and certifies who is entitled to inherit. The Preture do not publish a form for this; you file the application in writing. You usually attach the death certificate (atto di morte) and the civil-status documents that establish the circle of heirs and your relationship to the deceased – for example the family certificate (certificato di famiglia) from the civil registry office (Ufficio dello stato civile). Which documents and signatures the Pretura needs exactly, what it costs and how long it takes, the Pretura tells you itself – ask at the very first contact. Note: whoever still wants to renounce the inheritance does not apply for a certificate of inheritance – the application can count as interference in the estate and cost the right to renounce. If there is a will or an inheritance contract, the certificate of inheritance is issued under federal law only after its opening, and at the earliest one month afterwards, if no one has contested the entitlement to inherit. The Pretura's fee follows the cantonal court tariff (Legge sulla tariffa giudiziaria), which sets no separate amount for the certificate of inheritance. Fixed, however, is the chancery tariff (Regolamento sulle tasse di cancelleria) – each further copy of the certificate of inheritance costs CHF 20, an attestation of acceptance of the inheritance also costs CHF 20, plus CHF 10 at the counter; order as many copies as you need right away. You need the certificate of inheritance mainly for banks, insurers and the land registry: for registering a property in the heirs' names, the land registry office (Ufficio dei registri) of the district requires the original or a certified copy together with its form "Richiesta d'iscrizione di successione ereditaria" (per district on ti.ch/sportello); the application is filed by at least one heir named in the certificate of inheritance.
Renunciation and public inventory
In the canton of Ticino, you declare the renunciation (rinuncia all'eredità) to the district judge (pretore) of the Pretura of the district of the last residence – in writing with your signature, most safely by registered letter, or orally on record; without conditions or reservations, within three months. The period runs for legal heirs from the day you learned of the death, for appointed heirs from the opening of the will. The Preture do not publish a form. The Pretura enters the renunciation in a register; it is irrevocable. 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 declare the renunciation jointly; if the child is under guardianship or there is a conflict of interest, the consent of the Autorità regionale di protezione (ARP, the child and adult protection authority) is needed. If all the next heirs renounce, the bankruptcy office (Ufficio dei fallimenti) liquidates the estate. You also request the public inventory (beneficio d'inventario) from the district judge, within one month from the same point in time; the request of a single heir is enough. On this request, the district judge issues the public call to creditors (grida) and publishes it twice, fifteen days apart, in the Foglio ufficiale (official gazette of the canton of Ticino). Creditors and debtors report their claims and debts in writing to the Pretura, within the period set by the district judge – at least one month from the first publication. A notary appointed by the district judge draws up the inventory; for the inventory appointment, they summon you at least three days in advance by registered letter and report the completion to the Pretura within five days. The district judge then asks you to declare, within one month, whether you accept the inheritance; whoever accepts it under public inventory is liable only for the inventoried debts. The Pretura's fee follows the cantonal court tariff, which sets no separate amount for the renunciation and the public inventory – ask the Pretura; for the call to creditors, the court fee is waived if the estate is worth less than CHF 2'000. The notary's fee for the inventory is capped under the notarial tariff (Legge sulla tariffa notarile) – a per-mille scale on the estate's gross assets, 5 ‰ and at least CHF 500, half the rate from CHF 100'000, decreasing further for large estates; beyond one working day, at most CHF 300 per hour in addition; the bill is addressed jointly to the people who requested the inventory. The costs are charged to the estate, and where that is not enough, to the heirs who requested the inventory.
Inheritance tax
Spouses, registered partners, and descendants and ascendants in the direct line – children, grandchildren, parents and grandparents, adopted children included – are exempt from inheritance tax (imposta di successione) in the canton of Ticino (tax act «Legge tributaria», Art. 154). All other heirs and legatees pay tax on their net share, at a rate that depends on the size of the share and the degree of relationship. The first CHF 10'000 that a recipient receives from the same person in the same year remain tax-free; earlier gifts from the same person over the last ten years are added together for the rate calculation. For the rest, a base tariff applies, starting at 5.95 % for the first CHF 10'000 and rising in steps to 17.85 % from CHF 675'100; it is multiplied by the coefficient of the relationship class (grado, Art. 164) and capped per class. The classes have applied like this since 1 January 2024. Class 1 – siblings and half-siblings, stepchildren and their children, the cohabiting partner (partner consensuale) and their children, and foster children – pays the base tariff itself (coefficient 1.0), at most 15.5 %. Class 2 – step-siblings, nieces and nephews, including by marriage, and the grandchildren of the cohabiting partner – pays 1.3 times the tariff, at most 18.5 %. Class 3 – aunts and uncles, great-nieces and great-nephews, including by marriage, cousins, son- and daughter-in-law, and stepparents – pays 1.8 times the tariff, at most 27 %. Class 4 – everyone else, that is parents-in-law, spouses of siblings, more distant relatives and non-relatives – pays three times the tariff, at most 35 %. Relationship counts here by blood as well as by marriage. Cohabiting partners are therefore not exempt like spouses in Ticino, but are taxed in the most favourable class; the law does not define the partner consensuale further – whether your domestic partnership falls under it is decided case by case by the tax office. The tax is levied solely by the canton; the municipalities do not levy an inheritance tax of their own. Amounts under CHF 30 per share are not collected. Responsible is the Ufficio delle imposte di successione e di donazione (UISD, inheritance and gift tax office) of the cantonal tax administration (Divisione delle contribuzioni), Via Trevano 69a, 6901 Lugano. It assesses the tax on the basis of the estate inventory and the heirs' information and sends you the tax assessment (decisione di tassazione); you may file an objection (reclamo) against it – the deadline is on the assessment. The online calculator on ti.ch (calcolatore) had not, at the time of our check, yet been updated for the 2024 revision; the office's assessment is authoritative.
Municipal inventory (inventario) and inheritance tax assessment
In the canton of Ticino, after every death of a person who lived here or was liable to tax, an inventory (inventario) of the estate is drawn up for tax purposes. Under the tax act (Legge tributaria), the tax authority is responsible; it usually delegates the task to the municipal delegate (delegato comunale) of the last residence, or leaves it to the heirs themselves with a reasonable deadline. There is no statutory deadline from the date of death – the authority sets the date itself and invites at least one adult heir to it; so it is the authority that contacts you. The inventory records the deceased's assets and debts as at the date of death, including insurance benefits, together with information on the heirs, the matrimonial property regime and the inheritance shares. You are obliged to cooperate – give truthful information, submit documents and make rooms and containers accessible; at the end, the heirs confirm with their signature that the inventory is complete. If further assets emerge later, report them within ten days. If assets are at risk – for example when the deceased lived alone, without a spouse, parents or children, when the family situation is disputed, a will is known, the death occurred under unusual circumstances, or particularly valuable items are present – or if an heir expressly requests it, the municipal delegate seals rooms and containers (apposizione dei sigilli) and may call in the police if there is resistance; for persons obviously without assets, the sealing may be omitted. The municipal delegates are compensated for this by the canton (CHF 50 per sealing, CHF 100 per inventory). The tax inventory serves the inheritance tax and the heirs' taxes; it is not the public inventory with a call to creditors that you request from the district judge (pretore). Civil-law protective measures – sealing or a protective inventory (inventario assicurativo) by a notary appointed by the district judge – are ordered by the district judge: of its own accord where heirs are absent or unrepresented, otherwise on the request of an heir; the fee follows the notarial tariff (a per-mille scale on the gross assets, at least CHF 500) and is addressed jointly to those who requested it. If the tax inventory has been drawn up, this protective inventory is not needed. On this basis, the Ufficio delle imposte di successione e di donazione (UISD, inheritance and gift tax office) assesses the inheritance tax; it may request further documents from you for this, and for communities of heirs it keeps a voluntary questionnaire ready ("Modulo 20 – Questionario per le comunioni ereditarie"). Keep the records of assets and debts as at the date of death in a safe place.
The deceased's tax return
With the death, the deceased's tax liability ends; for the year of death, a last tax return (dichiarazione d'imposta) must be filed for the period from 1 January to the date of death. The cantonal tax administration (Divisione delle contribuzioni) sends a separate tax return for this – to the heirs if the deceased was not married, otherwise to the surviving spouse; it is sent back completed and signed to the office named on the form, usually the Ufficio circondariale di tassazione (district tax office) of the last residence. In it you state income and deductions up to the date of death and the taxable assets as at the date of death; the rules of partial-year taxation (assoggettamento inferiore all'anno) apply to the shortened tax period. The deadline is on the tax return and can be extended – file the request before it runs out. If the deceased was married or in a registered partnership, both are taxed jointly up to and including the date of death; this is the last joint tax return, filled in by the surviving spouse or partner. From the day after the death, the surviving spouse or partner counts as a new taxpayer and files their own tax return for the rest of the year – with income up to the end of the year and assets as at 31 December, including any inherited assets still held. For the cantonal tax of that year, the married-rate tariff continues to apply, but not for the direct federal tax. What happens to instalments already paid and tax credits of the deceased, you clarify with the tax administration. The heirs are jointly liable for the deceased's taxes up to the amount of their inheritance share; for the estate's assets and income, they are liable, from the date of death, to declare and pay tax for their share in their own tax return. You also need the asset figures as at the date of death for the tax inventory.
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.