Step 2 · The weeks after

Inheriting property in Switzerland: value it, keep it, rent or sell

Inheriting a property in Switzerland usually means inheriting the largest item in the estate, and the one that does the most damage between brothers and sisters. Almost always for the same reason: the division gets discussed before anyone knows what the place is worth.

Updated on August 12th, 20269 minute read

The first step: knowing what the property is worth

Practical information

This is not tax advice. Property and inheritance taxes are set by the cantons and sometimes by the municipalities, and they change. For a decision that commits you, have the figures confirmed by a notary or by your cantonal tax administration.

As long as no figure is on the table, every heir argues from their own. The one who wants to keep the house sees CHF 700,000; the one who wants to sell sees a million. The conversation then goes round in circles for months. A written valuation moves the disagreement onto ground everyone can check.

Which value, though? The same property has three of them, and they can differ by a factor of two.

The tax value

  • The figure that appears in the deceased's tax return. It is used for wealth tax and often sits well below the market.
  • Not the market price

The market value

  • The price the property would fetch in normal market conditions. This is the value that counts when the heirs divide the estate.
  • The benchmark

The actual sale price

  • What a buyer agrees to pay on a given day. It can land on either side of the valuation.
  • Known at the end

The most common mistake

Taking the tax value from the last tax return as the basis for the division. In several cantons it is worth a fraction of the market value. The heir who buys the house on that basis gets a bargain at the expense of their brothers and sisters. The dispute usually surfaces years later.

One legal point is worth having in hand: for the division, land and buildings are charged to the heirs at their market value on the day of the division (Article 617 of the Swiss Civil Code). The date of death does not come into it. If the procedure runs three years in a rising market, that is anything but neutral, and it is sometimes reason enough to have the valuation redone.

How an inherited property is valued, and who can do it

Four routes, from the fastest to the most solid. Each has its use.

Online valuation

  • A statistical model built on comparable transactions. Instant, and useful for a first order of magnitude, but blind to the actual condition of the property.
  • Free

Real estate agency

  • A visit and a written report. Quick and concrete, though the agency is hoping for the sale mandate: keep that in mind.
  • Free

Independent valuation

  • The valuer has no stake in a sale and produces a report that holds up, with a documented method behind it. This is what you need when the heirs disagree.
  • CHF 1,000 to 3,000

Court-ordered valuation

  • Ordered by the court when the division is deadlocked. Slow and expensive, and avoidable by agreeing beforehand.
  • Variable

The rule that heads off most family conflicts: agree on the method before you know the figure. Two valuations from different sources, with the average as the basis for discussion, cost little and settle the vast majority of cases. Going looking for a third one after seeing the first two is where the deadlock starts.

Ask for a written valuation

Describe the property in a few lines (municipality, type of property, where the estate currently stands) and we pass your request on to a valuation professional, who gets back to you. No obligation.

Some requests are forwarded to Funere's commercial partners. We may be remunerated when an order goes ahead, which never changes the price you pay. Always compare several offers before committing.

An agency valuation is free because it is aimed at the sale mandate: if the heirs disagree, pay for an independent valuation instead.

Keep, rent out or sell: the three routes and what each one involves

The choice is rarely made on figures alone. But each route carries a cost that families underestimate.

Keep

  • One heir lives in the property and buys out the others.
  • What it takesCash or a mortgage
  • Whose agreementThe bank, on the mortgage
  • Recurring costsMaintenance, service charges, interest, taxes
  • RiskOverborrowing out of attachment

Rent out

  • The property stays undivided and produces an income the heirs share.
  • What it takesUnanimity, for the long run
  • To organiseLetting agent, decisions, works
  • TaxRent taxed in each heir's hands
  • RiskThe falling-out ten years from now

Sell

  • The property is sold and the proceeds split between the heirs.
  • What it takesUnanimity on the sale
  • Usual timelineSeveral months
  • TaxProperty gains tax
  • RiskSelling too fast, under pressure

Two remarks from the field. Renting out looks like the ideal compromise, and it is often the solution that blows up latest. A community of heirs (Erbengemeinschaft / hoirie) is a company with no articles of association, between people who never chose to go into business together. Every decision needs everyone's agreement, from replacing a boiler to picking the tenant. Keeping the house out of attachment is legitimate, on condition that you work out what it costs each month before committing.

Dividing the estate when the property is the main asset

The difficulty is arithmetic before it is emotional. Until the property is sold, the estate does not hold enough cash to give everyone their share. Someone has to pay the others, and that payment is the buy-out — the soulte you will see on a notary's statement in a French-speaking canton.

A worked example — A house, three children as heirs, and the eldest wants to keep it.
ItemCHF
Estimated market value900,000
Mortgage taken over (It stays attached to the property)− 300,000
Net value to divide600,000
Each child's share (Three equal shares)200,000
What the eldest owes the other two400,000
What the bank has to approve (Mortgage taken over plus financing for the buy-out)up to 700,000

The heir who keeps the house is financing something very close to a purchase, with the same requirements on equity and affordability. Talk to the bank before you tell the family you are keeping it. Pension savings can sometimes be released when the property becomes your main residence, though the pension fund and the bank check that case by case. And if the financing does not hold, you want to know in week two, not in month fourteen.

Legally, a community of heirs runs on unanimity: no decision, including letting the property, can be taken against a single heir's objection. In exchange, any heir may ask for the division at any time. Where agreement proves impossible, the court decides and can order the property sold, if need be at auction between the heirs. Financially that is the worst of the outcomes. It is also why an independent valuation paid for three ways costs a tiny fraction of a court procedure.

Taxes and costs to plan for, canton by canton

  • Inheritance tax — A property is taxed in the canton where it stands, even when the heirs live elsewhere. The surviving spouse is exempt in every canton and children in almost all of them, with rules of their own in Neuchâtel and Jura, and municipalities in Lucerne free to tax what children inherit. The detail is on our inheritance page.
  • Property gains tax (Grundstückgewinnsteuer) — Passing the property on by inheritance does not trigger it: the tax is deferred. It is calculated on the later sale, from the purchase price the deceased paid, sometimes forty years ago.
  • The holding period carries over — The good news that offsets the line above: the heir takes on the deceased's years of ownership too, and in most cantons the rate falls sharply with them.
  • Notary and land register fees — The transfer and the division go through a public deed and an entry in the land register. Cantonal fees, to be requested in writing in advance.
  • Wealth tax and imputed rental value (Eigenmietwert) — Once the property is yours it counts towards your taxable wealth. Living in it, or leaving it available, moves your taxable income too.
  • Running costs — Maintenance, building insurance, service charges, mortgage interest. They run from the day of the death, for as long as the property stays undivided.

The point that changes everything if you sell

If the community of heirs sells the property to an outside buyer, the community bears the property gains tax, calculated from the deceased's acquisition. If the property is allocated to one heir as part of the division, taxation is in principle deferred and the latent tax charge follows the property. The rules vary from one canton to the next. Have both scenarios costed before you choose.

The real timeline: why nothing is urgent

No law requires you to sell, to rent out or to decide within any given deadline. What costs money is the absence of a decision. The charges keep running in the meantime.

  1. 1
    Day of the deathThe property passes to the heirs

    In joint ownership. Charges and insurance carry on running.

  2. 2
    3 monthsEnd of the period for renouncing

    Sell nothing and clear nothing while it runs, if the financial position is uncertain.

  3. 3
    2 to 8 weeksCertificate of inheritance

    Required for anything at the land register or the bank (Erbbescheinigung / certificat d'héritier).

  4. 4
    1 to 3 monthsValuation and the decision in principle

    The right moment for the first written valuation, once tempers have settled.

  5. 5
    6 to 24 monthsDivision or sale

    The usual span when the heirs agree. Far longer when they do not.

One genuine urgency: keep the building insurance in force and the heating on low in winter. Water damage in an empty, uninsured house turns an inheritance into a debt.

Knowing what the property is worth is the first step in any division. A written valuation puts a figure on the table that everyone can check.

Request a valuation

Frequently asked questions

The path ahead

Legal framework: Swiss Civil Code, Articles 602 and following for the community of heirs and the division of the estate, and Article 617 for the value at which land and buildings are charged to the heirs. Property gains tax and inheritance tax are governed by cantonal law and practice differs from one canton to the next. The amounts given are orders of magnitude collected in French-speaking Switzerland; valuation fees and cantonal charges vary widely across the country.