Introduction of a national inheritance tax?
You have certainly already heard of the initiative, which intends to introduce a national inheritance and gift tax. Affected are private persons, whose property is above two million francs and who have one or several descendants. Although today it is possible in the majority of the cantons (except AI, NE, VD to realise tax-free transmissions, this won't be the case in the future. Depending on the situation it might be advantageous to place intended donations already today - with reservation of an usufruct. Watch out: such donations should be placed until December 31, 2011. Your notary will give you legal advice.
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