23. September 2026 | Vortrag
The US/Swiss Estate: Pitfalls and how to
avoid them from a Swiss Legal and Tax
Perspective
23. September 2026 | Vortrag
The US/Swiss Estate: Pitfalls and how to
avoid them from a Swiss Legal and Tax
Perspective
STEP New England, Boston / Online
This presentation by TW and BLR examines US/Swiss cross-border estate planning pitfalls. It compares Swiss matrimonial property regimes with US approaches and contrasts universal succession under Swiss law with US special succession. The US/Swiss Treaty of 1850 and recognition of foreign trusts in Switzerland are discussed, noting that forced heirship rights prevail over trust firewall provisions.
The tax section addresses limitations of the 1951 estate tax treaty and the 1996 income tax treaty. Several practical case studies illustrating common planning challenges round out the presentation.
This presentation by TW and BLR examines US/Swiss cross-border estate planning pitfalls. It compares Swiss matrimonial property regimes with US approaches and contrasts universal succession under Swiss law with US special succession. The US/Swiss Treaty of 1850 and recognition of foreign trusts in Switzerland are discussed, noting that forced heirship rights prevail over trust firewall provisions.
The tax section addresses limitations of the 1951 estate tax treaty and the 1996 income tax treaty. Several practical case studies illustrating common planning challenges round out the presentation.
