(R)evolution ?

STEP – déc.-janv. 2012-2013
Jean-Luc Bochatay, Alain Moreau

As expected for some time, Switzerland and France have recently amended the Inheritance Tax Convention 1953 (1953 Convention). If adopted, the new convention (whose entry into force is expected by 1 January 2014) will allow France to restore its right to tax inheritance, notably on immovable property held indirectly in France, or the assessment of the place of domicile of the heir – in France – where the domicile of the deceased was outside of France.