16 February 2025 I Publication
Inheritance Tax Initiative: Introduction of inheritance & gift tax on assets of CHF 50 million or more
VSV/ASG Newsletter
The newsletter provides an overview of the main aspects and questions in connection with inheritance tax initiative and an update after the issuance of the dispatch by the Federal Council.
The initiative proposes taxing donations and inheritances in excess of CHF 50 million at a rate of 50%. The date of the vote is still pending. Currently, the voting recommendation of the Parliament is expected in 2025 and the vote at the earliest in November 2025, otherwise in 2026.