Article 151 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Subject of Taxation: Inheritance Tax

1. All transfers of assets (inheritance and bequests) due to statutory succession or pursuant to a disposition upon death are subject to inheritance tax.

2. Taxable asset transfers particularly include those due to succession appointment and subsequent heir appointment, legacy, inheritance contract, gift upon death, and the establishment of a foundation upon death.

3. The provision of insurance amounts that become due at or after the decedent's death is subject to inheritance tax, insofar as they are not taxed as income.

← Article 150 Tax Law, TL Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Tax Sovereignty Article 152 Tax Law, StG →