Inheritance tax in Switzerland: status quo

On June 14th 2015, the Swiss People have declined the introduction of a federal tax about inheritance with a large majority. This tax would have replaced the today’s cantonal tax systems. It means that there are no changes:

- the surviving spouse (or partner) is exempt of the inheritance and donation tax,

- the descendants also don’t have to pay any inheritance and donation tax in almost every canton, except in the cantons of Neuchâtel, Vaud and Appenzell (AI).

On 30 April 2015, the swisNot network and the Business Law Centre (CEDIDAC) have held a joint continuing education seminar dedicated to business law in Lausanne. More than 120 participants were attending. The contributions as well as other articles were now published by swisNot as a book (2ème Mélanges: « Contributions en droit commercial 2015, 15 ans de collaboration notariale intercantonale »). This book can be ordered at the Schulthess Verlag (ISBN 978-3-7255-7228-1).

swisNot Award
On 30 April 2015 Mr. Cyril GALLAND received the first swisNot Award in the amount of CHF 2’000.00 for his thesis « Le contenu des servitudes foncières, aspects de droits réels et obligations de faire rattachées à la servitude » (published in 2013 by Schulthess Verlag, Volume 325 of the work of the Law Faculty of the University of Fribourg). This award is a reward for the excellent/outstanding efforts in the notary domain in Switzerland. We recommend this thesis to everyone who is confronted with questions about servitudes and how to resolve them.

Incorporate your company online
If you wish to incorporate a limited company or a limited liability company, you may complete the attached form and return it to your Notary public. Through the subsequent personal meeting, you will benefit from competent services enabling you to realise your project.


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