Taxation on donations and successions
Philippe FRESARD, notary and lawyer in Berne and Olivier JACOPIN, notary and lawyer in St-Aubin
In Switzerland, the tax on successions and donations falls under the competence of the cantons.
Whether concerning a donation or a succession, the spouse and descendants are exempt from tax in all cantons, with the exception of descendants in the cantons of Appenzell (AI), Neuchâtel and Vaud, if the transferred capital (donation or inheritance) exceeds a certain sum.
Free transfer therefore contrasts with the practically confiscatory nature of transfers in some of our neighbouring countries.