In Switzerland, a referendum took place on 14 June 2015 about the introduction of a national (federal) inheritance tax and donation tax. A tax of 20% would be due insofar as the amount of the inheritance or gift would exceed CHF 2 million. The bill has been voted down and will therefore not be introduced in Switzerland. In the Berne Canton, for example, the initiative was voted down with a majority of 70% of the votes. This means that there is no federal inheritance tax and gift tax and will be levied in Switzerland. The situation is different at the cantonal level. Most cantons do levy donation and inheritance tax, whereby it can be noted that the rates are much lower than we are used to in the Netherlands. Moreover, there are considerable exemptions if obtained within the family atmosphere. You can obtain further information about inheritance tax and gift tax and obtaining a tailor-made advice from Sjobbema.