About the course
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

Module 3

Trust and family law issues in estate planning

  • The status of marital property and of the property of registered partners
  • Trusts and marital property in divorce proceedings
  • Trusts and the rights of the surviving spouse in the estate
  • Trusts and children’s rights in the estate of their parent
  • Tutors : Aude PEYROT - Julien PERRIN