Article: Trusts and Taxation in Switzerland

Pierre Gillioz and Nicole Fragnière Meyer recently published, Trusts and Taxation in Switzerland, 2024. Provided below is an Abstract: 

The authors, in this article, examine the treatment of trusts and the taxation of settlors and beneficiaries resident in Switzerland. They also explore the advantages and disadvantages of modifying trust deeds before and after the settlors and/or the beneficiaries move to Switzerland and become Swiss taxpayers.