DERECHO DE HERENCIA Y SEGURIDAD SOCIAL
DERECHO DE HERENCIA Y SEGURIDAD SOCIAL
Social security and inheritance law are not state matters in Switzerland. Each canton decides independently whether to impose an inheritance tax or what role a statutory gift play. Nevertheless, when an inheritance is taxed, it is always the heirs themselves who are liable to tax and must pay a tax if the law permits.
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Social security and related benefits do not necessarily have to be allocated uniformly. There are various special features of inheritance law and social security, about which we would be pleased to inform you at our office.
