Module 1
Trust Concept in Switzerland
- Implications of ratification of the Hague Convention on Trusts
- Modifications to Swiss legislation as a consequence of the ratification of the Hague Convention
- How are different types of trusts viewed in Switzerland e.g. discretionary, life interests, revocable, irrevocable purpose
- Choice of law to govern a trust
- Special drafting requirements for trusts with Swiss trustee and/ or administration
- Litigation before Swiss courts on trust issues e.g. in camera for directions, public hearings
- Tutors : Luc THEVENOZ - David Wallace WILSON
|
Module 4
Swiss taxation and taxation of Trustees in Switzerland
- Basic elements of Swiss taxation (corporate, income, net wealth, gift, inheritance, property)
- Taxation of trustees in Switzerland
- Directorships and effective administration/management of corporate entities in Switzerland
- VAT and trustee activities in Switzerland
- Tutors : Robert DANON
|
Module 2
Regulation for Trusts and Trustees in Switzerland
- Marketing trust services as a resident or non-resident trustee
- Accepting new business
- Anti-money laundering- proceeds of crime
- Anti-money laundering- tax evasion and civil liability
- Confidentiality and compulsory disclosure of information
- Bank secrecy and professional secrecy
- Protectors and regulatory requirements
- Investment advice and securities dealing regulation
- Tutors : Adam JAGUSIEWICZ - David Wallace WILSON
|
Module 5
Taxation of Trusts in Switzerland
- Taxation of discretionary trusts at settlement, annually and upon distribution
- Taxation of life interest trusts and fixed interest trusts at settlement, annually or upon distribution
- Comparison of the taxation of trusts with other wealth planning tools such as life insurance, usufructs and family foundations
- Taxation of entities holding trust investments
- Tutors : Stephanie JARRETT - Robert DANON
|
