The Swiss Federal Council rejects the initiative to change the existing inheritance tax legislation

9.1.2014

The Federal Council has issued its opinion on the initiative to change the inheritance tax legislation in Switzerland. The initiative requires the introduction of an inheritance and gift tax at the federal level. The existing authority of the cantons to raise an inheritance and gift tax is to be discarded. The Federal Council is against such interference with the cantonal tax authorities. The Federal Council therefore recommends to reject the initiative. Various other committees are also of the view that the initiative puts the existing legislation system in Switzerland at risk as the initiative would require laws to be adjusted retrospectively.

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