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/ Fields of activity / Taxation

Taxation on donations and successions

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.

Bern/St-Aubin, 30.01.2009

See also

  • The Swiss tax system
  • Taxing of natural persons
  • Taxing of legal persons
  • Partial indirect liquidation and transposition
  • Lump-sum taxation (for natural persons)
  • Property taxes
  • Fiscal changes for 2011
  • Taxation

Fields of activity

  • Family and inheritance law
  • Property law
  • Company law
  • Foundations, associations, trusts
  • Taxation
  • Legal opinion, legal, tax advice and practices
  • Various acts

swisNot, the Swiss notary network, your partner in legal and tax matters. swisNot consists of 16 offices in 26 locations in 13 cantons, i.e. about 50 notaries with a total of about 300 qualified employees.

Contact

Me Philippe Frésard, MLE
Kellerhals Carrard Berne
Effingerstrasse 1
CH-3001 Berne

+41 58 200 35 66

+41 31 390 25 64

Links

swisNot is a co-founder of Lexunion (International Legal & Notarial Strategies), an international federation of national networks of legal and tax professionals serving individuals and companies.

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