If a person resident in Switzerland inherits gifts from a person whose last place of domicile before their demise was abroad, the objects may be imported duty-free. Goods under an early inheritance can also be permitted duty-free.
Inherited property with a value of less than CHF 100,000 does not require advance notification. In order to bring inherited property with a value of CHF 100,000 or more into Switzerland, an application for duty-free admittance of inherited property must be submitted before importation to the responsible District Directorate of Customs for duty-free admission of inherited property.
Procedure upon importation
When the objects are imported, please present the completed application form (18.46 inherited property) to the entry customs office, including any confirmation from the District Directorate of Customs (value of the objects upwards of CHF 100,000).
Additional information can be found in the explanations on the application form.
Clearance of your inherited property must take place during the opening hours of the customs offices for commercial goods (cf. Contact).
These provisions apply by analogy for road vehicles, watercraft and aircraft. Information on traffic licensing can be found under Moving > Vehicles.