Death duties in Switzerland?
In cantons such as Le Valais there are no inheritance taxes. In Vaud, the overall rate depends on the political commune where the deceased person was last domiciled. The rate prevailing at the cantonal level is set by the law. The maximum cantonal rate applicable for spouse, children and grandchildren is 3.5%. The maximum rate for parents and grandparents is 7.5% and 12.5% for brothers and sisters. Such rate increases up to 25% when there are distant or no family ties between the parties. The rate prevailing at the communal level is set each year by each commune. The communal rate can go from 0 to 100% of the applicable cantonal rate and will depend on the family ties between the parties.
