by Peter Reinarz | Jan 20, 2021 | • Residency; consequences, double nationality, cross border estate planning, • Tax planning (personal income tax)
With a judgment rendered on 27 November 2020 (case no. 2C_835/2017), the Swiss Federal Supreme Court (“FSC”) confirmed a decision by the Federal Administrative Court (“FAC”) of 24 August 2017 (decision no. A-1462/2016) concerning a an individual tax residence matter...
by Natalie Peter | Jun 15, 2020 | • Foundations and trusts; structures to hold, control, protect and manage family wealth
On a governmental level, the introduction of a Swiss law on trusts is currently being reviewed as Switzerland does not provide for a suitable instrument to be used for estate planning or asset protection purposes. Arguments for the introduction of a Swiss Trust...
by Natalie Peter | Jun 15, 2020 | • Estate planning, • Family assets; art collection, portfolio, real properties
The Family Foundation is used hesitantly in Swiss succession planning, although in recent years, the establishment of a foundation has been increasingly evaluated again. A robust estate planning ensures a reliable regulation and avoidance of conflicts amongst heirs....
