Switzerland: Inheritance Tax

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

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

No new federal estate tax: Swiss voters clearly rejected the "Future Initiative"; the existing system with cantonal inheritance and gift taxes remains in place.

Switzerland Family

PL

Pestalozzi Attorneys at Law

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...

Switzerland Tax

SW

Schellenberg Wittmer Ltd

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)"...

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

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

CONVINUS Global Mobility Insights NEWSLETTER Herbst / Fall 2025

Switzerland Immigration

C

CONVINUS

The International Gambling Laws & Regulations Review 2025/2026

Switzerland Media & IT

M

MME

Aperçu des risques pénaux pour la fonction compliance

Switzerland Criminal

BK

Bär & Karrer

As The U.S. Pushes For More Protectionism, Global Trade Turns To Another Obvious Option- China

Worldwide International

GGI Global Alliance

NEWSLETTER Du 22 Septembre Au 3 Octobre 2025 | N° 113

Switzerland Criminal

MB

Monfrini Bitton Klein

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 has long been a preferred destination for high-net-worth individuals (HNWIs) seeking financial stability, a high quality of life, and tax efficiency.

Switzerland Tax

LL

LINDEMANNLAW

Guide To Establishing And Managing A Swiss Company

Switzerland stands out as an ideal location for setting up a business, due to its economic and political stability, favourable tax rates, and central European location.

Worldwide Commercial

DG

Dixcart Group Limited

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

This subsequent contribution is the translation of of an article by the author that has been originally published in German.

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

A

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

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

A

Altenburger

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

Inheritance tax planning is a complex area, especially in a cross-border context. There are many factors to consider, such as the tax laws of the countries involved...

Switzerland Tax

LL

LINDEMANNLAW

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

On 22 December 2023, the Swiss Parliament adopted a revision of Chapter 6 (Succession Law) of the Federal Act on Private International Law (PILA).

Switzerland Tax

LS

Lenz & Staehelin

Revision Of International Succession Law

Today, the Swiss Parliament passed the revision of the Private International Law Act ("PILA"), which has been under discussion for several years.

Switzerland Family

SW

Schellenberg Wittmer Ltd

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

Switzerland Tax

FA

FBT Avocats SA

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

Im Rahmen der laufenden Erbrechtsrevision soll neben einer in der nächsten Zeit erwarteten Senkung der Pflichtteile zugunsten einer grösseren Planungsflexibilität des Erblassers mittelfristig auch die Unternehmensnachfolge ...

Switzerland Tax

BK

Bär & Karrer

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

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

Switzerland Tax

DG

Dixcart Group Limited

Law And Practice Switzerland

There is no wealth tax at federal level.

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

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

Switzerland International

PC

Pricewaterhouse Coopers

See more

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More