Tax Notes Int’l

Type: Articles Published

Following discussions that began in 2011, France and Switzerland on July 11 signed a new inheritance tax treaty that allows France to tax heirs and beneficiaries resident in France, makes properties held indirectly through a company taxable where they are located, and provides for greater information exchange. The treaty was signed by Eveline Widmer-Schlumpf, chief of the Swiss Federal Department of Finance, and Pierre Moscovici, France’s minister of finance and economy.

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