What are gifts, inheritances, and communities of heirs?
Gifts, advance inheritances, and inheritances are assets that you receive without providing anything in return. These can be money, real estate, or other assets. These amounts are not included in your taxable income — they are assessed separately under inheritance and gift tax law.
If you received a gift or inheritance during the tax year, you must declare it. Even if an inheritance has not yet been divided, you must report your share. If you are part of a community of heirs, you only report your share of the assets, income, and debts.
Examples
In 2025, you receive a gift of CHF 50'000. You must declare this. Whether gift tax is payable depends on the degree of relationship.
You are entitled to one third of an inheritance that has not yet been divided. In this case, you declare one third of the assets, income, and debts.
Document
In the case of communities of heirs, an overview of assets, income, debts, and inheritance shares is required.
How to add it in iqtax
Open Gifts or Inheritances and select what it is. Indicate whether you received or paid the amount, enter the persons involved, the amount, and the date.
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