No inheritance tax exists at the Federal level. This tax is exclusively a cantonal tax, based on the net assets transferred to the statutory or designated heirs or other beneficiaries. All cantons levy inheritance taxes except for the cantons of Schwyz and Obwalden. Many cantons exempt transfers to the spouse and the direct ancestors and descendants of the deceased.
Inheritance taxes are imposed by the cantons in the following situations:
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•ÌýÌýÌýÌý estates of deceased persons having
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