Inheritance in Valais: what you need to know to organize your estate transfer

Introduction

The canton of Valais has certain unique characteristics that warrant special attention in matters of inheritance. The canton has a significant number of secondary residences, family real estate holdings, and agricultural and wine-growing businesses, the transfer of which regularly raises complex legal questions.

Although the substantive inheritance rules are defined by Swiss federal law, the tax and property consequences of a death can vary considerably depending on the composition of the estate and the location of the assets.

The lack of planning can lead to situations that the deceased would probably not have wanted: prolonged joint ownership between heirs, difficulties in transferring a family chalet, a significant tax burden for a cohabiting partner, or even the forced sale of real estate to finance compensation payments or inheritance taxes.

→ Start with a free estate planning assessment in 1 minute
Discover in 60 seconds what your loved ones would inherit today without a will.

Prepare your estate plan in 1 minute

1. Inheritance rules applicable in Valais

As in the rest of Switzerland, inheritances are governed by the Swiss Civil Code.

The rules are therefore identical whether you reside in Sion, Sierre, Martigny, Monthey, Brig, Visp or in any other municipality in the canton.

In the absence of a will or inheritance agreement, the law itself determines the heirs and their respective rights.

The legal heirs are called in the following order:

• descendants (children, grandchildren);
• parents and their descendants (brothers and sisters, nephews and nieces);
• grandparents and their descendants.

The surviving spouse inherits jointly with these different orders according to the rules laid down by the Civil Code.

2. Inheritance rights since the 2023 reform

Since January 1, 2023, Swiss inheritance law has strengthened the freedom to dispose of one's assets.

Today :

• the descendants have a reserved portion corresponding to half of their legal share;
• the surviving spouse also has a reserve corresponding to half of their legal share;
• The parents no longer benefit from any inheritance rights.

This development has increased the disposable portion, that is, the share of the estate that each person can freely bequeath through their will. This freedom allows, in particular, for favoring a partner, a son or daughter-in-law, a friend, an association, or a foundation.

→ Simulate the impact of your matrimonial property regime on your inheritance
Our module accurately calculates what your spouse is entitled to before inheritance division.

3. Second homes and family cottages: a frequent source of difficulties

Valais has a significant concentration of second homes in Switzerland. Many chalets and mountain apartments have been owned by the same family for several generations.

Upon the owner's death, these assets often become a source of tension among heirs. Some wish to keep the property for sentimental reasons, while others prefer to sell it in order to receive their inheritance share in the form of cash.

When several heirs become co-owners of a chalet or apartment, a situation of joint ownership automatically arises. Important decisions must then be made jointly, which can quickly become difficult when interests diverge.

Appropriate estate planning allows, in particular:

• to allocate the property to a specific heir;
• to determine how any potential compensation payment will be calculated;
• to organize a family co-ownership;
• or to set the conditions for a future sale.

These questions deserve to be addressed well in advance of the opening of the estate, particularly when the property constitutes a significant part of the family's assets.

Your chalet or real estate in the inheritance

In Valais, the tax value retained by the cantonal administration can differ significantly from the market value — with direct consequences on inheritance tax and the division between heirs.

→ Having my property in Valais appraised as part of my inheritance

4. Transfer of agricultural and wine-growing estates

Valais has the largest vineyard in Switzerland as well as a significant number of family farms.

The transfer of these assets is subject to specific rules. In certain situations, the value taken into account is not the market value but the agricultural yield value. This difference can have a considerable impact on the division of assets among heirs.

Rural land law also provides for various mechanisms designed to promote the continuation of agricultural or viticultural operations.

The transfer of a family estate generally warrants individualized analysis in order to avoid conflicts or unexpected financial consequences.

5. Cohabitation and blended families

Cohabitation is common in Switzerland, but it remains poorly protected by inheritance law. In Valais, as in the rest of the country, a cohabiting partner is not a legal heir. In the absence of a will, they inherit nothing.

This situation can be particularly problematic when the family home belongs to only one partner, when there are children from a previous union present, or when the couple has jointly contributed to the financing of a property.

A will allows you to protect the surviving partner within the limits of the disposable portion of your estate. When the estate is substantial or the family situation is complex, more in-depth planning may be necessary.

📦 Do you live with your partner in Valais?

Without a will, your partner inherits nothing. With a will, they can inherit — but will be taxed up to 45%.

There are strategies to reduce this burden and secure your partner.

→ Analyze my cohabiting relationship status in the canton of Valais

6. Inheritance tax in the canton of Valais

Valais is among the French-speaking cantons with relatively favorable inheritance tax laws. The surviving spouse and descendants benefit from a total exemption from inheritance tax. However, transfers to siblings, nephews and nieces, partners, or third parties may be subject to tax.

The amount actually due depends on the relationship, the value of the assets transferred, the municipality concerned and the applicable additional municipal taxes. It is generally recommended to assess the tax consequences before any estate planning.

Overview — Inheritance tax in Valais by beneficiary

Indicative rates including additional municipal centimes. They vary according to the amount inherited and the municipality of the deceased's last residence — Sion, Sierre, Martigny, Monthey, Verbier, Zermatt, Crans-Montana, etc.

Details by profile

Surviving spouse, children and parents Total exemption, without any limit on the amount, subject to situations involving assets abroad or in another canton.

Brothers and sisters

• Up to CHF 500,000: between 5% and 8%
• Between CHF 500,000 and CHF 1,000,000: between 7% and 10%
• Above CHF 1,000,000: between 9% and 12%

Uncles, aunts, nephews, nieces

• Up to CHF 500,000: between 10% and 15%
• Between CHF 500,000 and CHF 1,000,000: between 13% and 18%
• Above CHF 1,000,000: between 16% and 22%

Other family members

• Up to CHF 500,000: between 20% and 30%
• Between CHF 500,000 and CHF 1,000,000: between 25% and 35%
• Above CHF 1,000,000: between 30% and 40%

Partner, friends, third party

• Up to CHF 500,000: between 25% and 35%
• Between CHF 500,000 and CHF 1,000,000: between 30% and 40%
• Above CHF 1,000,000: between 35% and 45%

A partner who inherits a chalet in Verbier worth CHF 800,000 could face inheritance tax of between CHF 240,000 and CHF 320,000. These rates are significantly lower than in Geneva or Vaud, but could still force the sale of the property without prior notice.

Nonprofit organizations

Totally exempt, provided that they pursue a public utility purpose, have their headquarters in Switzerland and benefit from a tax exemption on profits.

A personalized analysis is often recommended when significant real estate assets are involved or when the beneficiary is not part of the immediate family circle.

→ Analyze my personalized inheritance tax situation

7. International Successions and Expatriates

Valais is home to many property owners domiciled in other cantons or abroad. It is not uncommon for an inheritance to have connections with several jurisdictions: a chalet in Valais, a main residence in another canton, heirs residing abroad, and assets located in France, Italy, or another country.

In these situations, issues of private international law and intercantonal taxation must be carefully examined. The applicable rules may vary depending on the deceased's nationality, domicile, and the location of the assets.

Real estate located in Valais is generally subject to Valais inheritance tax, even if the deceased was domiciled in another canton. Early planning often helps avoid lengthy and costly procedures for the heirs.

8. How to effectively organize your succession in Valais?

Estate planning is not just about writing a will. A comprehensive approach generally involves identifying legal heirs, calculating forced heirship shares, analyzing the marital property regime, valuing real estate assets, and examining the tax implications.

Depending on the situation, different tools can be considered:

• holographic or authentic will;
• inheritance agreement;
• donation inter vivos;
• usufruct;
• appointment of an executor of a will;
• mandate due to incapacity;
• advance directives.

Here are the 6 steps to follow to organize your succession in the canton of Valais:

Step 1 — Take stock in 1 minute

The estate planning assessment gives you an immediate picture of your situation: who inherits what today, without any action required from you. It's the essential starting point.

Step 2 — Analyze your situation in detail

Matrimonial property regime, forced heirs, disposable portion, taxation per heir: the inheritance simulator calculates your precise situation and identifies optimization levers.
→ Access the inheritance simulator

Step 3 — Writing your will

In Switzerland, a holographic will (entirely handwritten, dated, and signed) is legally valid without a notary. Our generator guides you through 10 steps: designating heirs, making specific bequests, bequests to NGOs, and appointing the executor.

Step 4 — Protecting your life

Advance directives allow you to express your medical wishes should you become incapable of making decisions. A power of attorney for incapacity designates the person who will manage your affairs if you are no longer able to do so. These are two separate documents from a will, but equally essential.
→ Write my advance directives
→ Create my power of attorney for incapacity

Step 5 — Centralize and secure your documents

Wills, marriage contracts, insurance policies, property deeds: your loved ones need to be able to access these documents. Our digital vault allows you to store them securely and define who has access.
→ Access secure storage

Step 6 — Consult a professional

For complex situations—international assets, blended families, businesses, or gifts with division of property—the guidance of a notary or estate planning advisor remains essential. We connect you with professionals in Swiss law.
→ Book your free 15-minute career guidance assessment

9. Frequently Asked Questions about Inheritance in Vaud

Is it possible to make a will without a notary in Valais?

Yes. A holographic will is valid in Switzerland provided it is entirely handwritten, dated, and signed. Our generator helps you draft a complete document that you simply need to copy.

Can a child be disinherited?

No, except in exceptional circumstances provided for by law. Descendants are entitled to a reserved portion of the estate equal to half of their legal share.

Does the partner automatically inherit?

No. In the absence of a will or inheritance agreement, a cohabiting partner has no legal inheritance rights.

What happens to a family chalet after a death?

Unless otherwise stipulated in the will, it becomes part of the estate and belongs collectively to the heirs until the estate is divided. Without pre-established rules, this joint ownership can last for years and generate significant conflicts.

Where to keep your will in Valais?

At the Justice of the Peace in your district, at a notary's office, or in the Legal Testa digital safe.

What is the inheritance declaration in Valais and what is the deadline?

The inheritance tax return must be submitted to the cantonal tax office within 6 months of the death. It lists all the assets and liabilities of the deceased and serves as the basis for calculating any applicable taxes.

I own a chalet in Valais but I live in another canton: what tax rules apply?

Real estate located in Valais is generally subject to Valais inheritance tax, even if the deceased was domiciled elsewhere. The Valais municipality where the property is located collects the corresponding taxes.

10. Conclusion: Take control now

Inheritance concerns any person who has assets, a spouse, children or relatives whom they wish to protect.

In Valais, the frequent presence of second homes, significant real estate holdings, and agricultural or wine-growing properties makes estate planning particularly relevant. Early consideration can prevent many conflicts and ensure that assets are transferred according to one's wishes.

→ Start with a free estate planning assessment in 1 minute
Discover in 60 seconds what your loved ones would inherit today without a will.

Prepare your estate plan in 1 minute

→ Next, create your will
Discover in 60 seconds what your loved ones would inherit today without a will.

Start your will

And then what? Think about your funeral too.

Planning your estate also means relieving your loved ones of difficult decisions that would otherwise have to be made in a hurry. Funeral pre-planning allows you to organize the type of funeral you want and its financing in advance, sparing your family an additional emotional and financial burden during the time of mourning.

→ Receive a funeral pre-planning quote
No commitment, in just a few minutes.

Legal Testa is an online estate planning service. It does not replace the advice of a notary or a specialist lawyer for complex situations.