Gratuitous transfer of assets under tax law

When:
28
.
October
-
.
2025
|
09.00 - 17.30
Webinar - ISIS) - Institute of Swiss and International Tax Law
Pin Location - ISIS) - Institute of Swiss and International Tax Law
Online - ISIS) - Institute of Swiss and International Tax Law
Pin Location - ISIS) - Institute of Swiss and International Tax Law
Online - ISIS) - Institute of Swiss and International Tax Law
Place:
Renaissance Zurich Tower Hotel, Turbinenstrasse 20, 8005 Zurich
*
+ online!
Price:
1090
|
Members & Reduced:
CHF
990
(incl. VAT)
Info - ISIS) - Institute for Swiss and International Tax Law
Language:
German
Reference:
25/201
-
Integration seminar
Info - ISIS) - Institute for Swiss and International Tax Law
Management:
Prof. em. Dr. iur.
Peter Mäusli-Allenspach

Content

Although almost all cantons have long exempted the gratuitous transfer of assets to descendants from inheritance and gift tax, these transfers of assets can still have significant tax consequences today. There are still 26 different inheritance and gift tax laws in Switzerland. Internationally, there are hardly any double taxation agreements in the area of inheritance tax and, in particular, gift tax.

In this seminar, participants will deepen their knowledge of Swiss inheritance and gift tax law, including the principles of intercantonal and international tax rulings. Experienced experts will discuss the tax pitfalls in workshops using realistic examples and point out possible solutions. They will also look at the possible effects of the introduction of a federal inheritance tax (JUSO initiative) and suggest possible measures.

Main topics

  • Concept of gift in tax law and differentiation from inheritance and other forms of benefit under civil law
  • Use of usufruct and right of residence as well as trusts and foundations in estate planning
  • Refund of withholding tax in the event of inheritance
  • Tax treatment of the community of heirs and its dissolution
  • Subsequent tax proceedings and simplified subsequent taxation of heirs
  • Rights and obligations of the executor (tax law)
  • Application examples for inheritances under the double taxation agreement with Germany
  • Extended unlimited inheritance tax liability in Germany

- Program -

Welcome by Peter Mäusli-Allenspach

-

Peter Mäusli-AllenspachPeter Mäusli-Allenspach

The gift in Swiss tax law

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Workshop

This workshop deals with the following topics: The concept of gift in tax law and the distinction from civil law, the tax consequences of granting a right of residence and usufruct free of charge or partially free of charge (including income and wealth tax consequences), the tax treatment of preferential rent , simulated chain gifts, privatory clauses (Art. 482 of the Swiss Civil Code) and the inheritance and gift tax treatment of insurance benefits Premium refund (delimitation issues).
Alexandra HirtAlexandra Hirt

Use of foundations or trusts in estate planning

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Workshop

This workshop deals with the following topics: Possibilities and limitations of foundations and trusts in estate planning, tax treatment of foreign foundations and trusts, use of Swiss family foundations, tax consequences of establishment, taxation of gifts to beneficiaries, contribution of real estate, outlook on the Juso Initiative as well as structuring possibilities with charitable foundations
Natalie PeterNatalie Peter

Current tax problems in the event of inheritance

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Workshop

This workshop deals with the following topics: Beginning and end of (limited) tax liability (also in intercantonal relationships), renunciation and cross-donation in the event of inheritance, inventory and valuation of the taxable estate / inheritance, wealth tax in the year of inheritance, refund of withholding tax, real estate in the inheritance contract and in the estate, taxation in the case of a community of heirs (incl. Taxation of joint heirs (incl. withdrawal from the community of heirs and change from private assets to business assets), tax aspects of the inheritance sharing agreement, supplementary tax procedure and simplified supplementary taxation of heirs as well as rights and obligations of the executor (tax law)
Robert DesaxRobert Desax
Urs ChristUrs Christ

Practical examples of cross-border issues in relation to Germany

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Workshop

Examples of cross-border inheritances and gifts under the double taxation agreement with Germany (including cases of extended unlimited inheritance tax liability in Germany pursuant to Section 2 (1) no. 1 b ErbStG)
Hanna BrozzoHanna Brozzo
Iring ChristopeitIring Christopeit

- Program end -

Useful tips

Discounts

Members of ISIS, employees of courts and administrations as well as persons under 35 years of age or in training receive a discount on the regular seminar price (for details see section 6 of the GTC).

Included in the price

Documentation; in case of on-site participation also stand-up lunch and refreshments during breaks

Professional training

Participation in the one-day ISIS) seminar is confirmed with 8 lessons of professional development.

Why ISIS Seminars?

  • Top speakers
  • Exclusive venues
  • Personal networking
  • High quality documents
  • Detailed solution instructions
Continuing education in tax law
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Compact seminars

You want to build a solid foundation: Compact seminars

In the compact seminars, you will acquire the basic knowledge of Swiss and international tax law in individual topic-related modules. These basics are supplemented by the latest developments in tax law.

The compact seminars are usually one-day events at a central location, but they can also be attended as an online event via streaming.

For preparation and for reference after the seminar, you will receive documents with case studies and detailed solution instructions. The seminar will focus on discussing the case studies.

Integration seminars

You want to think outside the box: Integration seminars

On the one hand, the integration seminars provide you with the basics from cross-tax knowledge areas, for example basic legal and business management knowledge. On the other hand, you can deal in depth with the tax issues arising in this context on the basis of practical case studies.

The integration seminars are usually one-day events with introductory speeches as well as presentations on the respective cross-tax topics. The tax-specific issues are dealt with by discussing case studies.

In-depth seminars

You want to get to the bottom of tax law: In-depth seminars

The in-depth seminars provide an intensive examination of complex tax issues. The in-depth seminars are mainly or exclusively designed as workshops. After a brief introduction to the topic, practical examples are presented with the aim of stimulating in-depth discussions.

In order to leave enough time for the exchange of ideas
also outside the workshops, the in-depth seminars are partly two-day events, where special emphasis is also placed on the ambience.

The in-depth seminars are aimed at experienced tax professionals and those who want to become one.

Working Skills Seminars

You want to develop your secondary virtues: Working Skills Seminars

Within the framework of the working skills seminars, you can train your non-tax-specific skills that are important for success in tax practice. For example, working techniques, creativity or communication skills.

These seminars are held only sporadically.

Update Seminars

You want to be "à jour": Update seminars

In the update seminars, we take changes in tax legislation as well as in related areas of law and changes in tax practice by tax authorities as an opportunity to take a close look at the effects on tax practice. In doing so, the basics are also presented, as far as this makes sense.

Update seminars also include the 90-minute webinars, which are held exclusively online during lunchtime. They focus primarily on current developments.

Seminars Romandie

The ISIS in French-speaking Switzerland

ISIS is also present in French-speaking Switzerland and offers seminars in French. As a rule, these are in-depth seminars. The topic is always selected in the light of current developments.

Tax Trips

You want to expand your horizons: Tax Trips

The Tax Trips take you abroad and offer the opportunity to combine the useful with the pleasant. You travel to other countries and get to know not only their tax peculiarities, but also their cultural and culinary specialties. The training events are carried out in close cooperation with local institutions as well as tax experts practicing on site.

Tax Trips take place only sporadically.