Switzerland: Inheritance Tax

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Swiss Federal Supreme Court On Deadline To File Forced-Heirship Claims

The Swiss Federal Supreme Court has clarified that the one-year limitation period to file a forced-heirship reduction claim (Herabsetzungsklage) against the recipient of a lifetime gift...

Switzerland Litigation

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Bär & Karrer

Inheritance Tax Initiative I Update August 2025

The introduction of an inheritance and gift tax at the federal level would also affect the tax base of the cantons.

Switzerland Tax

RS

RSM Switzerland

Single Premium Life Insurance Policy: Benefits, Tax Advantages, And Key Considerations In Switzerland

A single premium life insurance policy is a life insurance contract with a cash surrender value in which the entire premium is paid upfront in a one-time lump sum, unlike traditional...

Worldwide Insurance

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LINDEMANNLAW

Федеральная инициатива Швейцарии о введении налога на наследство: ключевые аспекты перед референдумом 30 ноября 2025 года

В данной статье рассматриваются основные правовые, налоговые и стратегические по

Switzerland Tax

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Altenburger

The Swiss Federal Inheritance Tax Initiative: Key Considerations Ahead Of The Referendum On 30 November 2025

Switzerland Tax

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Altenburger

Luzius Cavelti Discusses Current Challenges In Tax Law In LawCast's Latest Episode

Switzerland Tax

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Altenburger

Die Reform der Ehepaar- und Familienbesteuerung sowie die Initiative für eine Steuer auf Millionenerbschaften – eine Übersicht und kritische Würdigung

Switzerland Family

BG

Blum & Grob

Swiss Federal Supreme Court Clarifies Requirements For Recognition Of Capital Contribution Reserves

Switzerland Tax

LS

Lenz & Staehelin

STEP Alpine Conference 2025

Switzerland Tax

BK

Bär & Karrer

Bundesgerichtliche Rechtsprechungsübersicht In Steuersachen 2023/2024 – Eine Auswahl Für Die Tägliche Steuerpraxis

Switzerland Tax

BG

Blum & Grob

Swiss Lump-sum Taxation – Advantages For High-Net-Worth Individuals Relocating To Switzerland

Switzerland Tax

LL

LINDEMANNLAW

Guide To Establishing And Managing A Swiss Company

Worldwide Commercial

DG

Dixcart Group Limited

Tax Procedure In The Event Of An Individuals' Death In Switzerland – An Overview

Switzerland Tax

BG

Blum & Grob

Introduction Of Swiss Trusts: Why Switzerland Is Well Poised For Families Establishing Trusts And Private Trust Companies For Asset Protection

Worldwide Commercial

DG

Dixcart Group Limited

Swiss Federal Council Launches Legislative Process For Proposed New Regulation On Stablecoins And Crypto Services

Switzerland Technology

BK

Bär & Karrer

The Swiss Federal Administrative Court Has Annulled FINMA's Decision On Credit Suisse AT1 Bonds (B-2334/2023)

Switzerland Government

BB

Borel & Barbey

Les moyens d'action contre le greenwashing: Portée et efficacité à l'aune du nouvel article 3 let. X LCD, Schweizerische Zeitschrift für Zivilprozess- und Zwangsvollstreckungsrecht, 2025, p.32 - 42

Switzerland Environment

KC

Kellerhals Carrard

New Licences For Switzerland's Financial Market – Overview By KC

Switzerland Finance

KC

Kellerhals Carrard

NEWSLETTER Du 14 Juillet Au 25 Juillet 2025 | N° 109

Switzerland Criminal

MB

Monfrini Bitton Klein

Juso-Initiative – Bundesrat Lehnt Wegzugssteuer Ab

Die Diskussion um die Erbschaftssteuerinitiative der JUSO («Für eine soziale Klimapolitik – steuerlich gerecht finanziert (Initiative für eine Zukunft)») hat in der Schweiz bereits vor der eigentlichen Volksabstimmung hohe Wellen geschlagen.

Switzerland Tax

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Vischer AG

Overview Of Individual Taxation In Switzerland

As per 1 January 2023 there are only few changes in the taxation of individuals in Switzerland. None of them is worth mentioning in this article.

Switzerland Tax

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MME

Il contratto successorio, un utile strumento per la pianificazione ereditaria

In un contesto sociale in cui la tradizionale struttura della famiglia va sempre più mutando, il diritto successorio, regolamentando le modalità e le forme per la trasmissione

Switzerland Tax

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Altenburger

Das Steuerrechtliche Verfahren Im Todesfall In Der Schweiz – Eine Übersicht

Der Tod einer nahestehenden Person bedeutet für die Angehörigen grosses Leid und ist ein einschneidendes Ereignis.

Switzerland Tax

BG

Blum & Grob

How To Become Swiss Resident By Working In Switzerland

Switzerland Tax

DG

Dixcart Group Limited

Case Law – A Family Foundation Taxed Twice On The Same Event?

Switzerland Tax

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Altenburger

Cross-Border Inheritance And Estate Taxes: Are You Prepared?

Switzerland Tax

LL

LINDEMANNLAW

Federal Act On Private International Law – Swiss Parliament Adopts New Provisions On Succession Law

Switzerland Tax

LS

Lenz & Staehelin

Revision Of International Succession Law

Switzerland Family

SW

Schellenberg Wittmer Ltd

Réduire Efficacement Le Coût Fiscal Français D'une Transmission D'entreprise

Switzerland Tax

FA

FBT Avocats SA

Relocation To Switzerland

Switzerland Tax

BK

Bär & Karrer

Live, Work And Explore Switzerland

Switzerland Tax

DG

Dixcart Group Limited

An Explanation Of The Different Rules For Individuals To Move To Switzerland And The Relevant Bases Of Taxation

DG

Dixcart Group Limited

Switzerland Seen By A UK Resident – What's There To Consider From A HNWI Perspective?

Switzerland Tax

BK

Bär & Karrer

Relocation To Switzerland

In today's globalized world, migration is no longer just driven by economic and existential needs. People increasingly choose to be expatriates and lead international lifestyles.

Switzerland Tax

BK

Bär & Karrer

Live, Work And Explore Switzerland

Switzerland is a very attractive location to live and work for many non-Swiss nationals.

Switzerland Tax

DG

Dixcart Group Limited

An Explanation Of The Different Rules For Individuals To Move To Switzerland And The Relevant Bases Of Taxation

Many foreigners move to Switzerland for its high quality of life, outdoor lifestyle, excellent working conditions and business opportunities.

DG

Dixcart Group Limited

Switzerland Seen By A UK Resident – What's There To Consider From A HNWI Perspective?

Switzerland has, due to its political and economic stability, health, public and schooling infrastructure, multilingual charm, and central location within Europe, ...

Switzerland Tax

BK

Bär & Karrer

Swiss Parliament Intends To Abolish Equity Stamp Tax

Switzerland Tax

LL

Loyens & Loeff

Reform Of The U.S. Tax Regime – The Swiss Perspective

Lastly, U.S. citizens living in Switzerland will benefit from the increased lifetime exclusion amount so that fewer individuals will be subject to estate tax in the U.S.

Switzerland Tax

PD

Prager Dreifuss

Lending Art To Museums: Key Issues For Trustees, Collectors And Family Offices

That may be significant for Trustees as Lenders where a Settlor of an art trust intended the artworks for public display.

Switzerland Media & IT

AA

Anaford Attorneys

Swiss Voters Reject Introduction Of Swiss Federal Inheritance Tax – Current Cantonal Inheritance And Gift Tax System Remains Unchanged

After a controversial political debate, the Swiss voters have decided to reject the popular initiative to introduce a federal inheritance tax with a vast majority of 71.7% in the popular vote of 14 June 2015.

Switzerland Tax

BK

Bär & Karrer

TAX NEWS: Swiss Voters Reject Introduction Of Swiss Federal Inheritance Tax – Current Cantonal Inheritance And Gift Tax System Remains Unchanged

After a controversial political debate, the Swiss voters have decided to reject the popular initiative to introduce a federal inheritance tax with a vast majority of 71.7% in the popular vote of 14 June 2015..

Switzerland Tax

BK

Bär & Karrer

Inheritance And Estate Tax Switzerland

Switzerland Family

WW

Walder Wyss Ltd.

Residence and Taxation of Foreign Individuals in Switzerland

Switzerland International

BT

Bachmann Trust Company Ltd.

All About The Swiss Commercial Registry

Switzerland Strategy

ST

Secretan Troyanov & Partners

Litigation / Arbitration in Switzerland

Switzerland Government

WV

Wenger Vieli AG

Tax-Advantaged Residence, Lump-Sum Taxation and the Use of Pre-Immigration Trusts in Switzerland

Switzerland Wealth Mgt

HP

Henley & Partners

Tax-advantaged Residence in Europe

Switzerland Tax

HP

Henley & Partners

Swiss Competition Law Overview

Switzerland Anti-trust

TT

Tavernier Tschanz

TRANSFER PRICING: Utilising the benefits of a low tax environment to implement transfer pricing related planning structures

Switzerland International

PC

Pricewaterhouse Coopers

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