Article
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.
Blum & Grob Attorneys at Law Ltd
- Article
Milestone Decision – Introduction Of Federal Inheritance And Gift Tax Clearly Rejected In Popular Vote
Swiss voters have clearly rejected the inheritance tax initiative (official name: "initiative for a social climate policy – financed fairly through taxation" or in short "Initiative for a Future)"...
Bär & Karrer Ltd. - Article
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...Blum & Grob Attorneys at Law Ltd - Article
Luzius Cavelti Discusses Current Challenges In Tax Law In LawCast's Latest Episode
LawCast is a series of podcast episodes that cover various legal topics. These episodes feature interviews with industry experts, discussions on relevant subjects...
ALTENBURGER LTD legal + tax - Article
STEP Alpine Conference 2025
STEP Alpine Conference, Interlaken, 2025...Bär & Karrer Ltd. - Article
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 trasmissioneALTENBURGER LTD legal + tax - Article
Rejection Of The Juso Tax Initiative Confirms Stability
As expected, the controversial Juso "Future Initiative" was rejected in today's public vote. The proposal sought to introduce a new federal tax of 50% on inheritances and gifts exceeding CHF 50 million...
Schellenberg Wittmer Ltd - Article
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...Withers LLP - Article
Réduire Efficacement Le Coût Fiscal Français D'une Transmission D'entreprise
Le dispositif «Dutreil» présente un attrait indéniable dans la mesure où il permet de réduire jusqu'à 75% (et parfois au-delà) la charge fiscale inhérente à la transmission d'une entreprise.FBT Avocats SA - Article
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.The Sovereign Group - Article
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.Loyens & Loeff - Article
Aktuelles Im Steuerrecht Für Natürliche Personen
Das Steuerrecht für natürliche Personen betrifft zahlreiche Lebensbereiche: berufliche Tätigkeit, Vorsorge, Erbschaften und Schenkungen, Immobilien...Bär & Karrer Ltd. - Article
Q&A: All You Ever Wanted To Know About The Swiss Forfait - And Now Finally Dare To Ask
This Q&A addresses the questions relevant to the Swiss regime of forfait or lump sum taxation. Next to income and wealth tax it also covers inheritance tax ...MLL Meyerlustenberger Lachenal Froriep Ltd - Article
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.VISCHER - Article
Inheritance And Estate Tax Switzerland
Increased mobility among high net worth individuals and family owned and private companies with assets in multiple countries has meant estate planning is subject to ever more complex tax issues.Walder Wyss Ltd. - Article
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)'.Lenz & Staehelin - Article
Tax-advantaged Residence in Europe
Henley & Partners - Article
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...Lindemann Rechtsanwälte - Article
TRANSFER PRICING: Utilising the benefits of a low tax environment to implement transfer pricing related planning structures
Pricewaterhouse Coopers - Article
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.Bär & Karrer Ltd.
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