KPMG Switzerland

About
Annual Review 2012

Learn more about KPMG and get more insights into our developments.

Swiss Code of Conduct

KPMG's Swiss Code of Conduct outlines the ethical principles that define our business activities.
Topics
Tax agreements

All about the tax agreements with Germany, the United Kindgdom and Austria.

Double tax treaties

The interactive map of the world gives an overview of the current situation.
Industries
Insurer

This issue considers amongst other topics the countries of Southeast Asia as a promising growth market.

The Future of Shopping

Outlook for the German and Swiss food retailing. A survey by GDI Gottlieb Duttweiler Institute and KPMG.
Services
- Financial Services
- Legal Services
- Business & Outsourcing Services
Research
- All publications »
The new financial reporting act

This publication gives you an overview about the coming changes regarding the new financial reporting act.

KPMG's Swiss Tax Report 2013

The Swiss Tax Report is published on an annual basis by KPMG Switzerland. The current study reflects 130 countries and all 26 Swiss cantons.
Careers

Open positions

Do you already know everything about us and want to waste no more time? We look forward to receiving your online application.

Career opportunities

Audit, Tax, Advisory, Corporate Services – how do you plan to begin? Choose your career at KPMG.

Events

Want to meet the people behind KPMG? We will be pleased to share our professional experiences with you.
Alumni

Details

Service: Tax, International Private Client Services
Type: Business and industry issue
Date: 10/17/2011

New Swiss federal inheritance and gift tax?

The aim of the initiative, by amending the constitution, is to introduce a federal inheritance and gift tax of 20%. The new inheritance and gift tax is a tax at federal level which will be assessed and collected by the cantons.

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New Swiss federal inheritance and gift tax? (107 KB)

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The inheritance tax would be levied presumably as of 2016 on the estate of individuals who had their last residence in Switzerland or on estates which are opened in Switzerland. Lifetime gifts from 1 January 2012 onward will be added retroactively to the estate and be taxed as well.

The new rules will also apply to individuals taxed according to the lump-sum regime in Switzerland.

International Private Client Services

KPMG's International Private Client Services team renders services to a discerning private clientele. Our integrated service line provides you with tax, legal and wealth controlling services.

© 2013 KPMG Holding AG/SA, a Swiss corporations, is a subsidiary of KPMG Europe LLP and a member of the KPMG network of independent firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.