How can I protect my heirs from high taxes?

Spouses are exempt from inheritance tax, and, in some cantons, children are too. However, stepchildren, cohabiting partners, parents, siblings and unrelated people almost always have to hand over some tax – and in some cases, a lot. If you want to protect your heirs from high taxes, you can change your place of residence or, in some cantons, you can split up an inheritance into multiple advance inheritances. Or if you don't want to pass on your assets during your lifetime, you can grant usufruct to someone.