Switzerland and France have recently initialled a revised bilateral agreement between the two countries for the avoidance of double taxation in the field of inheritance and estate taxes. The revised agreement will replace the agreement dating from 1953.
As a result, the inheritance tax imposed on French nationals bequeathing property owned in Switzerland is expected to increase.
It is expected that the revised agreement will apply from January 1, 2014, provided that the parliaments of both countries have approved the accord.
Reform of agreement between Switzerland and France for the avoidance of double taxation in the field of inheritance and estate taxes
Reform of agreement between Switzerland and France for the avoidance of double taxation in the field of inheritance and estate taxes
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