Current Taxation of Trusts in Switzerland vs. Taxation according to the Draft of the Swiss Trust Law
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2022
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Bachelor
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11 - Student thesis
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Hochschule für Wirtschaft FHNW
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Olten
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KPMG AG, Zug
Abstract
The codification is intended to create legal certainty and tax certainty. In principle, it has been possible to incorporate the criticisms of Circular 30 into the preliminary draft of the Swiss Trust Law. In particular, the attribution and economic capacity of the Revocable and Irrevocable Fixed Interest Trust are regulated under civil and tax law. For the Irrevocable Discretionary Trust, the advance pre-immigration privilege has been abolished. Two analyses were conducted to elaborate practicability and fairness of taxing the Irrevocable Discretionary Trust under the Trust Law.
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English
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Yes
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Review
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Citation
Gisler, T. (2022). Current Taxation of Trusts in Switzerland vs. Taxation according to the Draft of the Swiss Trust Law [Hochschule für Wirtschaft FHNW]. https://irf.fhnw.ch/handle/11654/41460