1) Scope & Who We Help

We advise U.S. persons with Swiss connections across life events: a Swiss parent’s estate, a Geneva apartment, a Zug portfolio, or a move to/from the U.S. We map your facts to the relevant canton/commune and to U.S. rules so positions are consistent across both jurisdictions.

Our service follows the structure of our Swiss Inheritance, Wealth & Property Tax Guide (with subpages) , which includes canton-by-canton overviews and calculators.

2) Swiss Inheritance Tax (by Canton)

Switzerland has no federal inheritance tax; rules are set by the cantons (sometimes with communal multipliers). Spouses—and in many cantons descendants—are exempt; distant relatives and unrelated heirs can face meaningful rates.

• Determine canton of taxation (including real-estate situs rules).
• Quantify liabilities using our Guide’s canton pages and calculators.
• Align with U.S. estate/gift regimes (citizenship, domicile, marital property, unified credit).
• Plan bequests (e.g., lifetime gifts, usufruct arrangements) to meet family goals and minimize leakage.

See the Guide: Inheritance overview .

3) Swiss Wealth Tax (cantonal & communal)

Cantons/communes levy annual wealth tax on net assets (assets minus liabilities), often at progressive rates.

• Build a defendable net-worth statement (bankable assets, vested benefits, private companies).
• Compare outcomes across locations using canton tables and calculators.
• Advise on mobility planning (residence moves, communal multipliers, timing).
• Coordinate with U.S. reporting, basis tracking, and PFIC/CFC considerations affecting valuations.

See the Guide: Wealth tax overview .

4) Swiss Property Taxes & Real-Estate Topics

Depending on canton/commune, owners may face:

• Annual property (land) tax on taxable value.
• Real estate gains tax on disposal (holding-period sensitive, canton-specific).
• Transfer duties on acquisitions, plus notarial/registry costs.
• Imputed rental value for owner-occupied housing and interaction with mortgage interest.

We model purchases, sales, or family transfers and reference our Guide’s property sections and calculators: Property tax overview .

5) Cross-Border CH ↔ US Coordination

• Concept bridge: inheritance tax (CH) vs. estate/gift (US) and how credits or treaties interact.
• Disclosure: foreign trusts, accounts, real estate entities; estate basis step-up and documentation.
• Structuring: ownership via holdcos or foundations, marital property contracts, usufruct/bare ownership, and how these read in both systems.

6) Representation before Swiss Authorities

We act as your authorized representative with cantonal/communal tax offices and the Federal Tax Administration—filing returns, managing information requests, negotiating timelines, and seeking rulings where useful. Calculations from our Guide tools accompany filings for clarity.

7) How Sesch Taxrep GmbH & Sesch USA LLC work together

• One intake, one data model: shared securely across Swiss and U.S. teams.
• Coordinated calendar: inheritance/estate milestones, wealth/property deadlines, and U.S. filings.
• Clear pricing: market-standard fees quoted up front; proposals tailored to your scope and canton(s).
• Knowledge base: we point stakeholders to the relevant sections of our Swiss Inheritance, Wealth & Property Tax Guide .