The inheritance tax initiative threatens financial centre Switzerland Particularly hard hitting: retroactive introduction.

12.12.2011

In the summer of 2011 the inheritance tax initiative was launched, which has led to a high level of insecurity. The idea behind the initiative is that an estate of more than CHF 2 million (tax-free allowance) should now be taxed at 20%. Gifts and anticipatory successions of more than CHF 20,000 per year and per person would be included in the tax-free allowance. The law is due to come into force retroactively for gifts and anticipatory successions on 1 January 2012. The retroactive introduction of a law should fundamentally be rejected; it would do away with legal certainty and Switzerland as a financial centre would be massively weakened. We are critical of the proposed solution of bequeathing assets and real estate in 2011 at short notice as the relevant impact needs to be assessed in full and on an individual basis.

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