Author: Olivier Weber

The Case: In the initiative text one cannot find any definitions of as to who is taxable (subject). Consequently, even if the Swiss population did vote in favour of the initiative, the Federal Council would still be required to issue implementing ordinances within three years* before any inheritance cases could…

The Case: Does the tax-neutral transfer of commercial property to a company constitute tax avoidance? The Commentary: In principle, the tax-neutral transfer of commercial property to a company cannot be classified as tax avoidance per se. The decisive factor is whether the arrangement fulfils the three cumulative elements: Objective element,…

The Case: The Young Socialists’ initiative proposing a 50% federal estate tax on estates exceeding CHF 50 million is scheduled for a nationwide vote on 30 November 2025. The Commentary: Legal vacuum: No definition as to who is subject to tax!

The Case: As of 1 January 2026, properties in the Canton of Zurich will be revalued for tax purposes. The property tax values and imputed rental values will be adjusted in order to reflect price increases in the real estate sector, and they are expected to increase significantly in most…