ISIS seminar folder "Gratuitous transfer of assets under tax law"
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.
Inheritance and gift taxes in Switzerland - complex, cantonal, internationally relevant
Even though the free transfer of assets to descendants has long been exempt from inheritance and gift tax in almost all cantons, such transfers can still have considerable tax consequences. Switzerland still has 26 different inheritance and gift tax laws - and there are hardly any double taxation agreements in this area at international level.
The seminar materials offer an in-depth examination of Swiss inheritance and gift tax law. It covers both the central principles of intercantonal and international tax avoidance as well as practical issues that arise in day-to-day consulting. Using realistic case studies, experienced experts show where tax pitfalls lurk and what solutions are available.
Another focus is on the potential consequences of the possible introduction of a federal inheritance tax (JUSO initiative) and on recommendations for action in order to prepare for future developments at an early stage.
Workshops included
Gifts - current tax stumbling blocks (learn more)
Alexandra Hirt, LL.M. in Tax Law, Attorney at Law, Certified Tax Expert, TEP, Counsel, Lenz & Staehelin, Head of Department and Lecturer at the Swiss Institute of Tax Studies (SIST)
Use of foundations or trusts in estate planning (learn more)
Dr. iur. Natalie Peter, LL.M., TEP, Partner, Blum & Grob Rechtsanwälte AG, lecturer at the Universities of Zurich and Liechtenstein, lecturer at the Swiss Institute of Taxation (SIST)
Current tax problems in the event of inheritance (learn more)
Lic. iur. Robert Desax, LL.M., Attorney-at-Law, Certified Tax Expert, Partner, Walder Wyss Ltd.
Lic. iur. Urs Christ, B.Sc. in Business Administration, Team Leader Estates Department, Zurich Cantonal Tax Office
Practical examples of cross-border issues in relation to Germany (learn more)
MLaw Hanna Brozzo, Certified Tax Expert, Attorney at Law, Partner, Bär & Karrer
Dr. Iring Christopeit, LL.M., lawyer and tax consultant, specialist lawyer for inheritance law and tax law, cert. Consultant for corporate succession, Partner, PSP Peters, Schönberger & Partner mbB (Munich)
