‘Donations : aspects fiscaux choisis’, an article by Alexandre Faltin

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We are delighted to present the article written by our partner Alexandre Faltin, ‘Donations : aspects fiscaux choisis ’, published in the Swiss Journal of Case Law (SJZ / RSJ) in May 2026. This article provides an in-depth exploration of various tax issues surrounding gifts in Switzerland. It analyses the practical and theoretical implications, whilst shedding light on recent developments in the tax landscape.

Revue Suisse de Jurisprudence