Ordinance on Inheritance Fees - Scope

1. This regulation governs the fees in inheritance matters, unless specific federal or cantonal provisions exist in laws, decrees, or regulations.

1. Within the fee framework, the fees shall be determined based on the time and effort involved, as well as the significance and complexity of the transaction.

2. In cases of hardship, fees may be waived in whole or in part by the authority responsible for setting the fees; if state fees are involved, the consent of the Office of Justice and Municipalities is also required.

3. If, even after a penalty warning, the assets and liabilities cannot be determined for inventory purposes, the fees shall be assessed by the office ex officio.

1. Cash expenses for customary telephone and postage costs, photocopies, and stationery are included in the fee.

2. Larger cash expenses, such as the costs for registered letters, civil status documents, land registry extracts, travel expenses, expenses for heir summons, as well as the costs of the bankruptcy office, can be billed.

1. The state fees collected by the municipality are settled with the supervisory authority per calendar year and are paid to the state treasury. The remaining fees collected by the municipality go to the municipal treasury.

2. The notarizations carried out by the cantonal offices themselves are paid into the state treasury.

1. For the preparation of the official inventory, including any potential division of marital property, the following fee is charged

a) Basic fee: CHF 700.00

b) Surcharge on the inventoried net assets: 2‰

2. For the distribution of the estate, the following fee is charged

a) Basic fee: CHF 350.00

b) Surcharge on the inventoried net assets: 2‰

3. The fee may not exceed the amount of CHF 10,000.00.

4. If the interest in preparing an official inventory ceases before it is delivered to the heirs for signature, the fee rates according to § 7 shall apply. Expenses already incurred by the authorities will be charged within the framework of the following fees.

1. Upon the preparation of the official inventory solely for the purpose of assessing inheritance taxes, the following fee shall be levied

a) Base fee: CHF 350.00

b) Surcharge on the inventoried net assets: 1‰

2. The fee shall not exceed the amount of CHF 2,000.00.

1. If the fee for the official inventory recording is waived, a basic fee of CHF 350.00 shall be charged.

1. The state fee amounts to 40% of the fee pursuant to §§ 5-7.

1. Sealing

a) Initial Sealing: CHF 250.00

b) Opening and Resealing: CHF 150.00

c) Additional per Official and Per Hour Started: CHF 75.00

1. Public Inventory

a) Execution of the public inventory with account summons: CHF 500.00

b) Publication costs are considered as cash expenses

1. Auction

a) Per Auction: CHF 500.00

b) The costs of the public auction are considered cash expenses

1. Official Liquidation

a) Basic Fee: CHF 250.00

b) Surcharge on Estate Assets: 3%

1. Testamentary dispositions are only opened in the presence of the entitled persons upon their express request. They receive a copy in any case. The following fees apply

a) Opening (per disposition): CHF 50.00

b) Delivery of the copy of the opened disposition

1. per recipient: CHF 50.00

2. maximum total: CHF 100.00

2. These provisions apply correspondingly to the disclosure and communication of marital agreements.

1. Certificates, Certificates of Appointment, Extracts

a) Certificate of Inheritance (initial issuance): CHF 250.00

b) Other Certificates and Certificates of Appointment (initial issuance): CHF 100.00

c) Reissuance at a later date: CHF 50.00

d) Extracts to third parties, per page: CHF 10.00

1. Registration in the Land Register

a) Registration in the Land Register: CHF 50.00

b) The fees of the land registry office are considered cash expenses

1. Special expenses may be charged. The hourly rates apply to each commenced hour. The following rates apply

a) Heirs' conferences: CHF 200.00

b) Executor mandates, asset management: CHF 100.00-CHF 150.00, plus a surcharge on the estate assets: 1%-3%

c) Legal advice upon request of the heirs: CHF 150.00

d) Special expenses not covered elsewhere: CHF 150.00

1. Decisions of the Inheritance Authority

a) Decision Fee: CHF 150.00-CHF 1,500.00

1. The consultation, drafting, and revocation of marriage and property agreements, wills, and inheritance contracts, as well as the review of submitted contracts and dispositions, are subject to a fee.

2. The fee amounts to CHF 250.00 per commenced hour, whereas an initial summary consultation via telephone or on the office premises is provided free of charge.

3. Clients are to be informed of the approximate costs. If the amount exceeds CHF 2,000.00, clients must be notified.

1. Notarization of the foregoing contracts and dispositions: CHF 350.00.

2. Surcharge for off-site consultations and off-site notarizations (per trip): CHF 150.00.

1. Depository Fees for Marriage, Property, and Inheritance Contracts, Last Will and Testaments, and Other Documents, per Document: CHF 150.00.

2. No Fees are Charged for Second Deposits and Amendments.

1. Estates of deaths occurring before the entry into force of this Regulation shall be settled according to the previous law.

2. Fees associated with notarizations shall be charged according to the previous law, provided that the activities were conducted before May 1, 2016.

3. This Regulation shall enter into force on May 1, 2016. It replaces the Regulation on Inheritance Fees of June 7, 1983.

4. It shall be published in the Official Gazette and included in the cantonal legal collection.