Author: Thomas Narbel

The Case: L’initiative pour l’avenir, up for a nationwide vote on 30 November, has revived a familiar question: How does Switzerland’s inheritance tax regime compare with the one of its OECD peers? The Commentary: While Switzerland does not tax inheritances dramatically less than others, its highly decentralized cantonal system and…

The Case: Information obtained through international administrative assistance in tax matters may only be used in respect of the person concerned. The Commentary: The French tax authorities had requested administrative assistance regarding a French national who had claimed to be resident in Switzerland, suspecting that he had actually been living…