avril 19, 2025
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Flat -rate -controlled super -rich flees from inheritance tax

Flat -rate -controlled super -rich flees from inheritance tax


And they are gone: In the UK you can see what Switzerland threatens with the Juso initiative

Inheritance tax would make the global assets of flat -rate taxes in Switzerland. Are you the superjackpot for Switzerland? An expert explains.

Did the “Sonntagszeitung” catch Federal President Karin Keller-Sutter while dizzy? The newspaper recently reported its main argument against the Juso initiative. According to the reasoning, the statement that the introduction of an inheritance tax of 50 percent for assets would lead to less income from 50 million francs from 50 million francs.

The “Sonntagszeitung” relies on an expert opinion from the Lausanner Professor Marius Brülhart on behalf of the federal government. Brülhart comes to the conclusion that 77 to 93 of the potential tax substrate could migrate. The financial consequence fluctuates between possible additional revenue of CHF 300 million and less income of CHF 700 million for the tax authorities.

What Brülhart does not take into account in his report – because there are no numbers – are the global assets of those people who are flat -rate in Switzerland, i.e. after the worldwide effort. If the Juso initiative were accepted, inheritance tax would be due all over the assets. In other words, the potential tax substrate is higher than shown by Brülhart.

So if only two out of ten flat-rate taxes remained the JUSO initiative according to the yes, would that be the superjackpot for Switzerland, which would overturn all negative effects?

Villa in Gstaad, plus a finca in Mallorca and an apartment in Dubai

The question goes to tax expert Natalie Dini from Tax Partner. Because of a job, she deals with “high-net-word individuals” or colloquially super rich-and does not know it from theory, but in practice. Dini advises people in various cantons who are taxed in a flat rate.

Your answer is clear: « If the initiative is accepted, the flat -rate controllers are immediately gone. » These people always have a foreign citizenship, a close relationship with several countries and real estate in different locations. A finca in Mallorca or Italy and an apartment in London or Dubai are typically added to the villa in the Bernese Oberland.

Juso activists advertise their inheritance tax initiative.

Juso activists advertise their inheritance tax initiative.

Image: Alessandro Della Valle/Keystone



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