All documents from the ISIS) seminar "Gratuitous transfer of assets in tax law" from October 28, 2025 under the direction of Peter Mäusli-Allenspach in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents of the individual workshops according to the following content description.
Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)Current tax problems in the event of inheritance
Case studies, slides and detailed solution notes from the workshop held by Robert Desax and Urs Christ on October 28, 2025 on the occasion of the ISIS seminar "Gratuitous asset transfers in tax law".
Use of foundations and trusts in estate planning
Case studies, basic paper, slides and detailed solution notes (+90 pages of documents) from the workshop held by Natalie Peter on October 28, 2025 on the occasion of the ISIS seminar "Gratuitous asset transfers in tax law".
Practical examples of cross-border issues in relation to Germany
Case studies, slides and detailed solution notes from the workshop held by Hanna Brozzo and Iring Christopeit on October 28, 2025 on the occasion of the ISIS seminar "Gratuitous asset transfers in tax law".
Gifts – current tax stumbling blocks
Case studies, slides and detailed solution notes (+100 pages of documents) from the workshop held by Alexandra Hirt on October 28, 2025 on the occasion of the ISIS seminar "Unentgeltliche Vermögensübertragungen im Steuerrecht".
Even though the gratuitous transfer of assets to descendants has long been exempt from inheritance and gift taxes in almost all cantons, such transfers can still entail significant tax consequences. Switzerland continues to have 26 different inheritance and gift tax laws—and at the international level, there are hardly any double taxation treaties in this area.
The seminar materials provide an in-depth examination of Swiss inheritance and gift tax law. They cover both the core principles of intercantonal and international tax allocation as well as practical issues that arise in daily advisory work. Using realistic case studies, experienced experts highlight where tax pitfalls lie and what solutions are available.
Another focus is on the potential consequences of the possible introduction of a federal inheritance tax (JUSO initiative) as well as recommendations for action to prepare early for future developments.
