Inheritance & donation

Inheritance tax is often considered unfair, especially in case of direct succession, but it is still very present in Switzerland. Although the trend in recent years has been to abolish this tax for descendants and ascendants in direct line, there are still some cantons that systematically levy it (e.g. Vaud), with or without a franchise. Its basis and rate are often very similar to the gift tax.

The cantonal disparities in this area are very significant and planning one's estate also means planning for inheritance tax! The planning is individual and must take into account all the assets of the taxpayer. We will put our experience at your disposal to analyze your personal and family situation as well as your succession intentions and we will advise you on the best possibilities to optimize your assets and your succession wishes in view of the current and future legislation.

On the other hand, an inheritance often reveals unpleasant surprises regarding the non-declared elements by the deceased during his or her lifetime. How should one react? What should be declared? What are the tax obligations? Which declarations should be filled out? Is there a risk of a fine? Should you refuse the succession? Should you say nothing? All these questions are the ones we are most often asked when the deceased had the (wrong) idea of not declaring certain elements of his estate without worrying about what would happen after his death.

We will be able to guide you in your choices by providing you our experience, our advice, and our point of view regarding the existing legislation and your legal obligations.