Book chapter


ContributorsOberson, Xavier
PublisherGeneva : Academy & Finance
Publication date2020

The Global Guide to Trusts represents the work of a team of leading outstanding tax practitioners active in 28 jurisdictions under the editorship of an internationally recognized trust expert. The Global Guide to Trusts facilitates the understanding of international tax issues and provides specific guidance in such facets of international taxation of trusts as the following: Tax treatment of the creation of a trust Tax treatment of income and capital gains Tax treatment of distribution from a trust to its beneficiaries Tax implications of settlor’s death Tax implications of the termination of a trust Reporting obligations The second edition 2020 covers 7 new jurisdictions (Austria, China, Cyprus, Liechtenstein, Luxembourg, Malta, South Africa) and expands on new developments: Sham trusts Applicability of tax treaties to trusts Applicability to trusts of anti-avoidance tax rules Trustees regulation Registers of trusts 28 Jurisdictions includes: Argentina, Austria, Australia, Belgium, Brazil, Canada, China, Cyprus, France, Germany, Hong Kong, India, Indonesia, Israel, Italy, Liechtenstein, Luxembourg, Malta, Mexico, Netherlands, New Zealand, Portugal, Russia, Spain, South Africa, Switzerland, U.K., U.S.

  • Trusts
  • Switzerland
Citation (ISO format)
OBERSON, Xavier. Switzerland. In: The global guide to trusts : a systemic analysis of the legal regime and tax treatment of trusts in 28 jurisdictions. Geneva : Academy & Finance, 2020. p. 380–400.
Main files (1)
Book chapter (Published version)
  • PID : unige:170012

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