US ESTATE AND GIFT TAXES
For many non‑U.S. individuals, particularly Swiss investors, holding assets in the United States can give rise to tax obligations that are often misunderstood or overlooked. The U.S. transfer tax system differs significantly from the inheritance tax structures familiar in Europe, and its reach is far broader than many anticipate. U.S. estate and gift taxes may apply not only to U.S. citizens, but also to foreign persons who directly own property located in the United States, such as real estate or shares in U.S. corporations.
To help investors navigate these complexities, our latest guideline provides a clear and practical overview of the U.S. estate tax, gift tax, and generation‑skipping transfer tax regimes, highlighting how these rules apply to non‑U.S. domiciled individuals and what planning opportunities exist. It also explains the relevant thresholds, filing obligations, treaty benefits, and potential exposure to double taxation.
Whether you are considering a U.S. investment or already hold U.S. situs assets, understanding these rules early is essential for effective cross‑border estate planning.
Download the full guideline here:
