Switzerland: Inheritance Tax

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Individualbesteuerung und eine Steuer auf Millionenerbschaften – Weichenstellungen für den Steuerstandort Schweiz

Die Festschrift «Steuerrecht und Rechtsstaat» (Stämpfli Verlag) erscheint zu Ehren von Prof. Adriano Marantelli...

Switzerland Tax

BG

Blum & Grob

Swiss Voters Reject Federal Inheritance Tax Initiative In Referendum

Swiss voters decisively rejected a proposal to introduce a federal inheritance tax at the end of November.

Switzerland Tax

TS

The Sovereign Group

Swiss Voters Reject Federal Inheritance Tax Proposal

On 30 November 2025, Swiss voters decisively rejected the 'Initiative for a Social Climate Policy Financed Fairly Through Taxation', which sought to introduce...

European Union Tax

WL

Withers LLP

Switzerland Says No To The JUSO Initiative

The Swiss electorate today clearly rejected the Young Socialists' (JUSO) initiative ‘For a social climate policy – fairly financed through taxation (Initiative for a Future)'.

Switzerland Tax

LS

Lenz & Staehelin

Swiss Voters Reject Federal Estate Tax Initiative With An Overwhelming Majority: What This Means In Practice

Switzerland Family

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Pestalozzi Attorneys at Law

Rejection Of The Juso Tax Initiative Confirms Stability

Switzerland Tax

SW

Schellenberg Wittmer Ltd

Milestone Decision – Introduction Of Federal Inheritance And Gift Tax Clearly Rejected In Popular Vote

Switzerland Tax

BK

Bär & Karrer

Aktuelles Im Steuerrecht Für Natürliche Personen

Switzerland Tax

BK

Bär & Karrer

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

Switzerland Litigation

BK

Bär & Karrer

Inheritance Tax Initiative I Update August 2025

Switzerland Tax

RS

RSM Switzerland

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

Worldwide Insurance

LL

LINDEMANNLAW

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

Switzerland Tax

A

Altenburger

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

Switzerland Tax

A

Altenburger

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

Switzerland Tax

A

Altenburger

"What Now?": The Potential Impact Of The G7 Agreement For EU And Swiss Taxpayers

LL

Loyens & Loeff

After Two Decades Of Failing To Come To An Agreement "The Mother Of All Deals" Is Done – Kudos To India And The EU

Worldwide International

GGI Global Alliance

Swiss Transparency Register – New Regime, New Obligations

Switzerland Commercial

A

Altenburger

Immigration To Switzerland – Legal And Tax Considerations

Worldwide Commercial

DG

Dixcart Group Limited

Preparing For 2026: Switzerland May Reactivate Safeguard Clause For Croatian Workers

Switzerland Employment

VA

Vischer AG

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

Der vorliegende Beitrag befasst sich mit zwei Steuerreforminitiativen von grosser Tragweite für den Schweizer Steuerstandort. Einerseits geht es um die Implementierung...

Switzerland Family

BG

Blum & Grob

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

The Swiss Federal Supreme Court has issued an important decision clarifying the requirements for the recognition of capital contribution reserves.

Switzerland Tax

LS

Lenz & Staehelin

STEP Alpine Conference 2025

STEP Alpine Conference, Interlaken, 2025...

Switzerland Tax

BK

Bär & Karrer

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

Üblicherweise werden durch den Autor in der Rubrik «Steuern» des Private Magazins steuerrechtliche Praxisfälle sowie deren rechtmässige Handhabung...

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

Juso-Initiative – Bundesrat Lehnt Wegzugssteuer Ab

Switzerland Tax

VA

Vischer AG

Overview Of Individual Taxation In Switzerland

Switzerland Tax

M

MME

Il contratto successorio, un utile strumento per la pianificazione ereditaria

Switzerland Tax

A

Altenburger

Das Steuerrechtliche Verfahren Im Todesfall In Der Schweiz – Eine Übersicht

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

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

A

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 is a popular destination for non-Swiss nationals wishing to become Swiss resident.

Switzerland Tax

DG

Dixcart Group Limited

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

The assets of a family foundation are subject to inheritance tax, by class of beneficiary (including grand-nephews/nieces at the rate of 25%).

Switzerland Tax

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Altenburger

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

Switzerland Tax

LL

LINDEMANNLAW

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

On Friday 18 June 2021, the Swiss parliament accepted a bill which would see the Swiss issuance stamp tax on equity contributions abolished as per 1 January 2022.

Switzerland Tax

LL

Loyens & Loeff

Unternehmensnachfolge – Steuerliche Rahmenbedingungen Umsichtig Nutzen

Switzerland Tax

BK

Bär & Karrer

How Can Individuals Move To Switzerland And What Will Their Basis Of Taxation Be?

Switzerland Tax

DG

Dixcart Group Limited

Law And Practice Switzerland

Switzerland Tax

BK

Bär & Karrer

Q&A: All You Ever Wanted To Know About The Swiss Forfait - And Now Finally Dare To Ask

Switzerland Tax

MM

MLL Meyerlustenberger Lachenal Froriep Ltd

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

Switzerland Tax

PD

Prager Dreifuss

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

Switzerland Media & IT

AA

Anaford Attorneys

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

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

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

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