Despite a tax system that is regarded as being stable and competitive, Switzerland is still struggling to come to terms with certain economic realities and societal changes. The rise of unmarried partnerships brings persistent inequalities to light, particularly when it comes to inheritance and gift taxes. Without a matrimonial tie, a surviving partner has no legal right to their cohabitant’s estate, unless provided for in a will. They are thus often treated as a third party for tax purposes, with tax rates of up to 50%, as is the case in Geneva and Vaud.
Given this situation, some French-speaking cantons have recently adapted their legislation to better reflect the diversity of forms of cohabitation. Since 1 January 2022, the canton of Fribourg has applied a reduced rate of 8.25% (excluding tax surcharges) to cohabitants who have been living together for at least ten years. This rate can rise to a maximum of 14.025% when municipal surcharges are taken into account.
Meanwhile, Valais has taken a decisive step: since 1 January 2025, inheritances and gifts between cohabiting couples have been fully tax-exempt if the couple has been living together for five years or has a child in common. This reform is a significant step towards equal treatment for married and unmarried couples.
Conversely, Vaud and Geneva are amongst the strictest cantons. There is no tax relief for cohabiting couples in Geneva. Although Vaud introduced more generous tax allowances for children in 2025 (up to CHF 1,000,000 per child in the case of inheritance and CHF 300,000 per child per year in the case of a gift), it has not changed the tax rules applicable to unmarried partners.
Lastly, the canton of Berne provides an intermediate model: it does not exempt cohabitating couples, but applies a preferential rate (ranging from 6% to 15% depending on the value of the assets transferred by inheritance or gift) to persons who have shared the same tax domicile for at least ten years.
These differences in treatment depending on which canton has tax jurisdiction underscore the importance for unmarried couples to be fully informed of the tax consequences of their place of residence. Increased vigilance is required to avoid unfairly disadvantageous situations.
By Quentin Bärtschi, Kellerhals-Carrard Gstaad – Switzerland
