{"id":7272,"date":"2025-12-01T16:00:12","date_gmt":"2025-12-01T16:00:12","guid":{"rendered":"https:\/\/steimle-consulting.ch\/2025\/12\/01\/svizzera-liniziativa-volta-ad-introdurre-unimposta-di-successione-federale-e-stata-respinta-a-grande-maggioranza-dagli-elettori-svizzeri\/"},"modified":"2026-05-22T08:53:30","modified_gmt":"2026-05-22T08:53:30","slug":"switzerland-federal-confiscatory-inheritance-tax-initiative-overwhelmingly-rejected","status":"publish","type":"post","link":"https:\/\/steimle-consulting.ch\/en\/2025\/12\/01\/switzerland-federal-confiscatory-inheritance-tax-initiative-overwhelmingly-rejected\/","title":{"rendered":"Switzerland: federal confiscatory inheritance tax initiative overwhelmingly rejected by Swiss voters"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:40px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p>Swiss voters, on Sunday 30 November 2025, rejected by nearly 79 %, the popular initiative called &#8221; Initiative for the Future&#8221; launched by the far-left Young Socialists party to propose a federal inheritance and gift tax of 50% on estates and gifts above CHF 50mn without exemptions marking a severe break from Switzerland&#8217;s commitment to an attractive location for HNWI.<\/p>\n<p>The rejection of the initiative by Swiss voters have consistently reinforced the country&#8217;s reputation as a stable, competitive and attractive business hub and remains, as most secure and resilient country, one of the world top attractive locations for HNWI and their families.<\/p>\n<p>Key consequences:<\/p>\n<ul>\n<li>Ongoing commitment to a competitive ordinary taxation with capital gains tax exemption on privately owned assets, for more details <a href=\"https:\/\/steimle-consulting.ch\/en\/2026\/03\/26\/ordinary-taxation-of-individuals\/\">click here<\/a><\/li>\n<li>Lump-sum taxation as a special and highly attractive tax regime continues to be available, for details please <a href=\"https:\/\/steimle-consulting.ch\/en\/2026\/03\/25\/lump-sum-taxation\/\">click here<\/a>.<\/li>\n<\/ul>\n<ul>\n<li>inheritance and gift taxation will continue to be in force only on cantonal level exempting (Canton Ticino and most of the other Cantons) spouses and direct descendants from inheritance and gift taxation, for more details please <a href=\"https:\/\/steimle-consulting.ch\/en\/2026\/03\/26\/ordinary-taxation-of-individuals\/\">click here<\/a>.<\/li>\n<li>Reinforcement of international attractiveness, thanks to top global standing and country&#8217;s commitment to legal stability and certainty.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:40px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2 paragrafo-disclaimer\" style=\"--awb-font-size:11px;\"><p><strong>For further information on the above, please do not hesitate to contact us.<\/strong><\/p>\n<p>The contents of this document cannot be construed as an expression of opinion but are for information and updating purposes only. The reader who wishes to use the above information is required to consult a professional in order to ensure the fulfilment of legal and tax obligations under the regulations of his or her country of residence. Steimle &amp; Partners Consulting SA disclaims all liability for any direct, indirect, incidental, and consequential damages for any act or omission related to the use, proper or improper use of the information contained herein. We remain available for any further discussion of the topics discussed above.<\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/steimle-consulting.ch\/wp-content\/uploads\/2026\/05\/Confiscatory-federal-inheritance-tax-rejected.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Download PDF<\/span><\/a><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:100px;width:100%;\"><\/div><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"--awb-margin-top-small:0px;--awb-margin-right-small:0px;--awb-margin-bottom-small:20px;--awb-margin-left-small:0px;\"><h3 class=\"fusion-title-heading title-heading-left\" 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#ebeaea;border-bottom-width:3px;\"><div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 20px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/steimle-consulting.ch\/en\/2026\/03\/24\/setting-up-business-in-ticino\/\">Legal and fiscal aspects of setting up business in Canton Ticino<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/steimle-consulting.ch\/en\/author\/donatella\/\" rel=\"author\">donatella<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-05-22T08:50:09+00:00<\/span><span>March 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-double sep-solid\"><\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/steimle-consulting.ch\/en\/2026\/03\/24\/setting-up-business-in-ticino\/\" aria-label=\"More on Legal and fiscal aspects of setting up business in Canton Ticino\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-7375\" class=\"fusion-post-grid post-7375 post type-post status-publish format-standard hentry category-factsheets-en\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(255,255,255,0);border:1px solid #ebeaea;border-bottom-width:3px;\"><div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 20px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/steimle-consulting.ch\/en\/2026\/03\/23\/succession-planning-exposura-to-us-federal-tax\/\">Succession planning: the exposure to US federal estate tax for Swiss tax resident individuals (non-residents, not citizens of the United 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type-post status-publish format-standard hentry category-factsheets-en\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(255,255,255,0);border:1px solid #ebeaea;border-bottom-width:3px;\"><div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 20px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/steimle-consulting.ch\/en\/2026\/03\/21\/executive-summary-acquisition-real-estate\/\">Executive summary on acquisition and use of real estate properties<\/a><\/h2><p class=\"fusion-single-line-meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/steimle-consulting.ch\/en\/author\/donatella\/\" rel=\"author\">donatella<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-05-22T08:52:22+00:00<\/span><span>March 2026<\/span><span class=\"fusion-inline-sep\">|<\/span><\/p><div class=\"fusion-content-sep sep-double sep-solid\"><\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/steimle-consulting.ch\/en\/2026\/03\/21\/executive-summary-acquisition-real-estate\/\" aria-label=\"More on Executive summary on acquisition and use of real estate properties\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<div class=\"fusion-clearfix\"><\/div><\/div><div class=\"fusion-infinite-scroll-trigger\"><\/div><div class=\"pagination infinite-scroll clearfix\" style=\"display:none;\"><span class=\"current\">1<\/span><a href=\"https:\/\/steimle-consulting.ch\/en\/wp-json\/wp\/v2\/posts\/7272\/page\/2\/\" class=\"inactive\">2<\/a><a class=\"pagination-next\" rel=\"next\" href=\"https:\/\/steimle-consulting.ch\/en\/wp-json\/wp\/v2\/posts\/7272\/page\/2\/\"><span class=\"page-text\">Next<\/span><span class=\"page-next\"><\/span><\/a><\/div><div class=\"fusion-clearfix\"><\/div><button 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