Joint heirs and a house: who gets what?

When a parent dies, the house belongs to all heirs together straight away. Lawyers call this joint ownership (Gesamteigentum). No heir has a separate share to sell alone.¹ Selling, renting out or rebuilding all need everyone's consent.

People often say the majority decides. That is only true in one narrow case. If heirs cannot agree on how to split individual items into equal shares, an authority may take the majority's wishes into account.¹ For the real question – sell or keep – every voice counts the same. If the heirs cannot agree at all, the house must be sold and the proceeds shared.¹ If one heir insists, it goes to auction.¹

What this means for you: no one can simply outvote you. If the group is completely deadlocked, any heir can ask for an official representative to be appointed.¹ If you still cannot agree, a joint sale decides – never a single majority. What applies if a sibling refuses to sell at all is covered on our inheritance page.

Children inherit in equal shares. This share is called the inheritance quota (Erbquote): what each heir gets of the whole estate.¹ If one parent is still alive, the marital property is split first. Of the estate, they then receive half, and the children split the rest.¹ Heirs can also agree on the split freely.¹

If a sibling takes over the house, what counts is its market value (Verkehrswert) at the time of division.¹ That is what a buyer would realistically pay today. This is called the allocation value (Anrechnungswert). It is usually higher than the official tax value, which only applies to the annual wealth tax. If the heirs cannot agree, official experts value the house.¹ A deliberately lower value is possible, but it can then count as a gift between siblings.

What this means for you: never ask for the tax value, ask for the market value.¹ A neutral, written valuation gives every heir the same figure – before anyone negotiates or takes over.

No – not straight away. If a sibling takes over and pays the others out, this counts as a division of the estate.² The property gains tax on the profit from a sale is deferred, not cancelled.²

If the house is later sold on, the original purchase price paid by the parents still counts.³ More on tax when selling an inherited house. A court ruling says the deferral can fall away if heirs plan a new building or a renovation with a new mortgage.⁶ The same applies if they hold it for decades as an investment. The ruling is not yet final.

What this means for you: if one sibling takes over soon after the death, the deferral usually applies. Planning to hold, let or remortgage the house for longer? Check the tax with the municipal tax office first. Children and spouses also pay no inheritance tax.⁴ A property transfer tax (Handänderungssteuer) has not existed in the Canton of Zurich since 2005.³ Our Zurich property gains tax calculator shows the amount.