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Droits de succession en France et en Suisse


BSL Banking in Switzerland and Liechtenstein – juillet 2012
Jean-Luc Bochatay, Alain Moreau


Après la signature – le 22 avril 2009 – d’un nouvel avenant à la convention franco-suisse en matière d’impôts sur le revenu et sur la fortune, la France pourrait être tentée de renégocier avec la Suisse la convention en matière d’impôts sur les successions, signée le 31 décembre 1953 (ci-après « la Convention de 1953 »)…

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