Cantonal guide: Zurich
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 Zurich.
Handing in and opening the will
In the canton of Zurich, you hand a will in without delay, in the original, to the district court (Bezirksgericht) of the last residence; its single judge is the opening authority. The court opens the will usually within a month and sends every legal and appointed heir a copy of the parts concerning them. A will deposited with the cantonal notary's office (Notariat) is forwarded to the district court by the office itself after the death. An inheritance contract is also handed in to the district court; it is opened if the contract so provides or if a party concerned asks for it – its terms then also appear in the certificate of inheritance later.
Certificate of inheritance
In the canton of Zurich, the certificate of inheritance – called "Erbschein" there – is issued by the district court (Bezirksgericht) of the last residence, on an heir's written application (form "Erbscheinbestellung"). Enclose: a copy of the death certificate, if you have one; in the form, name all legal heirs with their date of birth, place of origin and current address. Civil-status documents such as the family record are obtained by the court itself where needed, and the cost is charged. Where there is a will or inheritance contract, it is issued only after its opening – and only after the one-month period in which legal heirs may object. Note: whoever still wants to renounce the inheritance does not apply for a certificate of inheritance – applying for it creates the impression that you are accepting the inheritance. For information at banks and authorities, there is beforehand the "certificate for information" (Bescheinigung für Auskunft) from the district court. The fee depends on the value of the estate and the court's work – usually CHF 250 to CHF 7'000, plus the costs for civil-status documents. You need the certificate of inheritance for banks, the land registry and insurers.
Renunciation and public inventory
In the canton of Zurich, you declare the renunciation to the district court (Bezirksgericht) of the last residence – in writing with your original signature (not by e-mail) or orally before the court – within three months. For legal heirs the period runs from the day you learned of the death; for appointed heirs from the court's notification of the will. A public inventory is also requested from the district court, within one month from the same point in time; the cantonal notary's office (Notariat) draws it up and publishes a call to creditors. Once the inventory is closed, the court sets you a one-month period to accept or renounce the inheritance.
Inheritance tax
In the canton of Zurich, spouses, registered partners and descendants (children, grandchildren; adopted children are treated alike) are exempt from inheritance tax. Stepchildren and foster children are not exempt, unlike in many cantons. Other heirs – parents, siblings, other relatives, life partners and unrelated persons – pay a tax whose rate depends on the degree of kinship and the amount: the more distant the relationship, the higher the rate. Parents are exempt up to CHF 200'000, life partners after at least five years in the same household up to CHF 50'000; siblings, grandparents, stepchildren and foster children up to CHF 15'000. The same CHF 15'000 applies to godchildren and fiancés, and CHF 30'000 to persons in need of support who are unable to work, or only partly able to. The cantonal tax office of Zurich (Kantonales Steueramt) assesses the tax on the basis of the inventory questionnaire and the tax return up to the date of death that you file with the municipal tax office; as a rule no separate inheritance-tax return is needed. It contacts the taxable heirs itself.
The municipality's tax inventory
In the canton of Zurich, the municipal tax office (Gemeindesteueramt) of the last residence, acting as inventory authority, draws up a tax inventory after every death; you do not need to report the death for this. As a rule the procedure is in writing: within about two weeks the relatives receive the inventory questionnaire, the tax return up to the date of death, a safe-opening protocol and the cantonal tax office's information sheet. In the questionnaire you list the assets and debts as of the date of death (accounts, securities, insurance policies, property, vehicles, household goods) and the names of the heirs; the deadline is usually 60 days from receipt and can be extended on request at the municipal tax office – apply before it expires. If there is reason to assume there are no assets, the municipality may waive the inventory. Only exceptionally does the municipal tax office take the inventory on site, and it may then seal rooms, containers and accounts. Until the inventory is taken, you may dispose of the estate only with the municipal tax office's consent; a bank safe-deposit box is opened only with the signed safe-opening protocol. The inventory goes to the cantonal tax office and serves the inheritance tax. Keep the documents on assets and debts as of the date of death safe.
The deceased's tax return
For the year of death, a tax return up to the date of death must be filed. The municipal tax office (Gemeindesteueramt) of the last residence sends the heirs the forms together with the inventory questionnaire, usually within two weeks of the death; the deadline is usually 60 days from receipt and can be extended on request at the municipal office – apply before it expires. You gather the figures yourself; they are the same as in the inventory questionnaire. Spouses file two returns for the year of death: a last joint one up to the date of death, completed by the surviving spouse, and their own for the rest of the year.
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.