Cantonal guide: Zug
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 Zug.
Handing in and opening the will
In the canton of Zug, the inheritance authority (Erbschaftsbehörde) of the municipality of the last residence is responsible – the municipal council (Gemeinderat) designates it (§ 10 EG ZGB); in the city of Zug, in Baar, Cham and Walchwil it is called "Erbschaftsamt" (inheritance office), in Steinhausen "Erbschaftsbehörde", in Hünenberg inheritance matters belong to the residents' services (Einwohnerdienste). 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. Most Zug municipalities also accept wills and inheritance contracts for safekeeping; a deposited document is opened of its own accord after the death. The inheritance office identifies everyone involved – the legal heirs and the persons named in the will – and opens the disposition to them, as a rule within one month of the submission. With the opening, deadlines begin to run: the one-month period to object to the issuing of the certificate of inheritance, and for appointed heirs the three-month renunciation period. The opening carries a fee under the municipality's fee schedule; the costs are charged to the estate. Against a decision of the inheritance office you can lodge an appeal (Beschwerde) with the municipal council within 20 days (§ 85 EG ZGB); disputed questions – for example the validity of a will – are not decided by the inheritance office, but by the cantonal court (Kantonsgericht). There is no office for the division of estates (Teilungsamt) in the canton of Zug: the heirs divide the estate themselves.
Certificate of inheritance
In the canton of Zug, the inheritance office (Erbschaftsamt) of the municipality of the last residence issues the certificate of inheritance (Erbbescheinigung; in Hünenberg: the residents' services, Einwohnerdienste) – on application by an heir, the executor or another person entitled to it; it is not issued of its own accord. You order it in writing from the inheritance office or, where the municipality offers this, via its online portal (Online-Schalter); the office tells you which documents it needs. The certificate of inheritance is issued only once the heirs have accepted the inheritance: after the three-month renunciation period from the date of death has passed – or earlier, if all heirs declare in writing that they accept the inheritance without reservation (Baar has a form for this, which you send to the inheritance office). Note: with this declaration of acceptance (Annahmeerklärung), a renunciation is no longer possible – whoever still wants to renounce the inheritance does not submit one. If a will has been opened, the one-month period during which an objection to the issuing can be raised (Art. 559 ZGB) must also have passed unused; as long as an objection is pending, no certificate of inheritance is issued. For an executor, the inheritance office issues a separate executor's certificate (Willensvollstreckerzeugnis). The certificate of inheritance is issued for a fee under the municipality's fee schedule – the municipalities do not state an amount, so ask the inheritance office; order as many copies right away as you need for banks, insurers and the land registry.
Renunciation and public inventory
In the canton of Zug, you declare the renunciation (Ausschlagung) not to the inheritance office (Erbschaftsamt), but to the cantonal court (Kantonsgericht) – the introductory act to the Civil Code (EG ZGB) assigns it to no other authority, and the court has its own form for it: in writing to "Kantonsgericht Zug, Einzelrichter, Aabachstrasse 3, Postfach, 6301 Zug" (cantonal court of Zug, single judge), with a copy of your ID card or passport as the only enclosure. The period is three months – for legal heirs from the day you learned of the death (usually the date of death), for appointed heirs from the official notification of the disposition. The renunciation is irrevocable. Whoever takes possession of or conceals estate assets beforehand loses the right to renounce. If you renounce as a legal heir, your position passes to your descendants, who must then also renounce. For minor children, the holders of parental authority renounce; the cantonal court's form has a separate section for this, which both parents with parental authority sign, and provides for neither the consent of the child and adult protection authority (KESB) nor further enclosures. If, however, the person renouncing is under a deputyship (Beistandschaft) – a representation deputyship, including one set up for a child when the parents' interests conflict with the child's, or a comprehensive deputyship –, the KESB of the canton of Zug decides on the renunciation; according to its information sheet, it expects the request at the latest three weeks before the three-month period expires, with the certificate of inheritance, the estate inventory with supporting documents, the will or inheritance contract, account statements since the date of death and proof of over-indebtedness. If all the next legal heirs renounce, the bankruptcy office (Konkursamt) liquidates the estate. The form states no fee; the cantonal cost ordinance provides, for summary proceedings, one third to three quarters of the ordinary fee (CHF 150 to 12'000) and for certificates CHF 25 to 50 – the court tells you the fee. You also request the public inventory (öffentliches Inventar) from the cantonal court, within one month of the death (Art. 580 ZGB); the request of a single heir counts for all. The presidency of the cantonal court (Kantonsgerichtspräsidium) orders the inventory (§ 75 EG ZGB); it is drawn up by the inheritance office of the municipality: it issues the call to creditors and debtors (Rechnungsruf), compiles the inventory from the filings, the public registers and your information, and lays it open to those involved for inspection for at least one month. After that you declare to the presidency of the cantonal court within one month whether you accept or renounce the inheritance (§ 76 EG ZGB); whoever accepts it under public inventory is liable only for the inventoried debts. The costs are charged to the estate; according to the information sheet of the municipality of Steinhausen (2019), they can amount to several thousand francs, and an advance on costs may be demanded.
Inheritance tax
The surviving spouse, registered partners (treated like spouses, § 2bis StG), life partners (Lebenspartner), direct descendants (children, grandchildren) and stepchildren, as well as the parents and step-parents of the deceased, pay no inheritance tax in the canton of Zug (§ 175 StG). The tax act does not define a life partnership; according to the information sheet of the tax administration (Steuerverwaltung) of 23.04.2025, it is presumed if the partnership has lasted at least five years and the two live in a shared home – both must hold at the time of death, and the heirs must provide the proof, for example with a cohabitation contract, a lease in both names, designation as beneficiary in the pension fund or a life insurance policy, or the residents' registry data; the tax administration examines each case. Also tax-free are one-off dispositions upon death and customary occasional gifts up to CHF 5'000 (§ 175 para. 3 StG) – the law treats this as an exemption threshold (Freigrenze): if it is exceeded, the entire amount is taxable –, gifts to foster children, godchildren and domestic staff up to CHF 10'000 (above that they count as other beneficiaries, "übrige Destinatäre") and the deceased's household effects. All other heirs pay a progressive tax on their share of the inheritance: the base rate (Grundtarif) is 10 percent on the first CHF 40'000 and rises in steps to 20 percent on the part above CHF 600'000 (§ 180 StG); depending on the relationship, only a fraction of it is levied – sons- and daughters-in-law and parents-in-law pay 20 percent of the base rate (so 2 to 4 percent in the end), siblings and step-siblings 40 percent (4 to 8 percent), grandparents, uncles and aunts, children and stepchildren of siblings as well as step-grandchildren 60 percent (6 to 12 percent), grandchildren of siblings and children of uncles and aunts 80 percent (8 to 16 percent), everyone else – including unrelated persons – the full rate (10 to 20 percent). Deducted are the deceased's debts, the costs of the funeral and grave maintenance, the settlement of the estate and legal costs (§ 179 StG); for death and division costs, the inheritance-tax return (Erbschaftssteuererklärung) provides a flat rate (Pauschale) of CHF 20'000, and you document higher amounts. The return – a single one for all heirs – is sent to you by the municipal council (Gemeinderat) of the municipality where the succession was opened; you send it back within 90 days, fully completed and with enclosures, to the inheritance office (Erbschaftsamt) of the municipality (§ 183 StG), which also grants extensions of time. The municipality reviews the return and forwards it to the tax administration of the canton of Zug; the latter assesses the tax for each heir individually and collects it as a whole from the estate (§ 184 StG), payable within a payment period (Zahlungsfrist) of 30 days of invoicing. Allow for time – in 2023 the cantonal government (Regierungsrat) cited an average duration of the procedure of around 450 days. You are liable to tax in Zug if the deceased had their last residence there or if an inherited property is located in the canton. The tax administration provides a tax calculator (Steuerrechner) for inheritance tax.
Tax inventory as at the date of death
In the canton of Zug, the municipality of the last residence is the inventory authority (§ 152 StG): its inheritance office (Erbschaftsamt) draws up the tax inventory (Steuerinventar), and the cantonal tax administration (Steuerverwaltung) supervises the procedure. Not every death requires an inventory; when one is drawn up, the heirs are informed in writing and invited to the drawing up of the inventory. The law provides for the inventory to be drawn up within two weeks of the death (§ 147 StG). The inventory records the entire assets and debts as at the date of death – for married persons the marital assets, so also those of the surviving spouse, and the assets of minor children under parental authority (§ 148 StG) – as well as other facts relevant for tax purposes such as usufructs, gifts and advancements of inheritance. According to the cantonal government (Regierungsrat), the inventory is drawn up by correspondence or on site at the inheritance office; at least one heir with legal capacity must take part (§ 150 StG). Have the records as at the date of death ready: account and custody statements, insurance policies, details of real estate, vehicles, open invoices and claims against social insurers and pension institutions; some municipalities have an information sheet for this. You are obliged to cooperate – give truthful information, allow inspection of records and open all rooms and containers; you report assets that only come to light later within ten days. According to the tax manual (Steuerbuch), you may continue to draw money for current living expenses. Concealing estate assets is a punishable offence – the tax manual cites fines of up to CHF 10'000, and up to CHF 50'000 in serious cases or on repeat offences. The inventory also gives you the opportunity to disclose assets not previously taxed and to have them taxed retroactively under a simplified procedure. The municipality forwards the completed inventory to the tax administration; it checks it, conducts any back-tax proceedings and assesses the inheritance tax. Keep the records of assets and debts as at the date of death in a safe place. If there is a risk that estate assets might disappear, the inheritance office can seal rooms and containers or draw up a protective inventory (Sicherungsinventar, § 10 EG ZGB) – in that case, contact it.
The deceased's tax return
Death ends the deceased's tax liability; for the period from 1 January up to and including the date of death, the legal heirs or a representative file a last tax return. In the canton of Zug, the cantonal tax administration (Steuerverwaltung) is responsible for this (Bahnhofstrasse 26, PO box, 6301 Zug); as a rule it sends the documents to the heirs – contact it if nothing arrives. In it you state income and deductions up to the date of death and the assets as at the date of death; you reconcile the asset figures with the tax inventory (Steuerinventar). The deadline is stated in the covering letter; you request an extension before it runs out from the tax administration, online or in writing. Spouses and registered partners are assessed jointly up to the date of death; after that the surviving person is taxed alone – at the rate for single persons and without the deductions for married persons – and files a separate tax return for the period from the day after the death to the end of the year, with the assets as at 31 December. For the estate that is not yet divided: the heirs declare assets and income from the date of death in proportion to 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.