{"id":516495,"date":"2023-02-25T06:00:00","date_gmt":"2023-02-25T05:00:00","guid":{"rendered":"https:\/\/leregardlibre.com\/?p=516495"},"modified":"2025-12-13T22:43:34","modified_gmt":"2025-12-13T21:43:34","slug":"inheritance-tax-the-moral-and-economic-balance-sheet","status":"publish","type":"post","link":"https:\/\/leregardlibre.com\/en\/policy\/switzerland\/inheritance-tax-the-moral-and-economic-balance-sheet\/","title":{"rendered":"Inheritance tax: the moral and economic balance sheet"},"content":{"rendered":"<div class='content_excerpt'>\n<p class=\"has-drop-cap\"><strong>Inheritance tax is a particularly questionable levy, although it has many supporters. This, at least, is the conclusion of a 2014 book by the Liberal Institute, which offers a stimulating defense of the institution of inheritance tax.<\/strong><strong>ritage.<\/strong><\/p>\n\n\n\n (more...)\n    <div class='restricted_content_fade'><\/div>\n    <\/div>\n  <style>\n    .content_excerpt{\n      position: relative;\n    }\n    .content_excerpt .restricted_content_fade{\n      position: absolute;\n      bottom: 0;\n      left: 0;\n      right: 0;\n      height: 75px;\n\t  margin-bottom: 0px;\n      background-image: linear-gradient(#ffffff2e, white);\n    }\n\n    .restricted_content{\n      margin-top: 30px;\n      border: solid #dddddd 1px;\n      border-radius: 7px;\n      padding: 30px;\n    }\n    \n    .restricted_content .restricted_content_title{\n      font-size: 22px;\n      font-weight: 600;\n    }\n    .restricted_content .restricted_content_flex_row{\n      display: flex;\n      flex-direction: row;\n    }\n    .restricted_content .restricted_content_image_container{\n      flex: 3;\n    }\n    .restricted_content .restricted_content_flex_column{\n      flex: 4;\n      display: flex;\n      flex-direction: column;\n      margin-left: 40px;\n      justify-content: center;\n    }\n\n\n    .restricted_content_buttons{\n      display: flex;\n      flex-direction: column;\n      width: min-content;\n    }\n    .restricted_content_button{\n      background-color: #f2f2f2;\n      text-transform: uppercase;\n      font-weight: 600;\n      padding: 8px 40px;\n      text-align: center;\n      font-size: 13px;\n      margin-top: 10px;\n      width: max-content;\n      width: 100%;\n      white-space: nowrap;\n    }\n    .restricted_content_button:hover {\n      background-color: #111111;\n      color: white;\n      text-decoration: none !important;\n    }\n\n    .restricted_content_primary_button{\n      background-color: #1F2A68 !important;\n      color: white !important;\n    }\n    .restricted_content_primary_button:hover {\n      background-color: #111111;\n    }\n\n    .restricted_content_text{\n      margin-bottom: 10px;\n      line-height: 1.2;\n      font-weight: 500;\n      font-size: 16px;\n    }\n\n  \n  <\/style>\n  <div class='restricted_content'>\n    <h3 class='restricted_content_title'>This content is reserved for our subscribers.<\/h3>\n    <div class='restricted_content_flex_row'>\n      <div class='restricted_content_image_container'>\n        <img class='restricted_content_image' src='\/wp-content\/uploads\/2025\/08\/abo_physique.png' \/>\n      <\/div>\n      <div class='restricted_content_flex_column'>\n        <div class='restricted_content_text'>If you have an account, please log in. Otherwise, discover our different subscription packages and create an account from CHF 2.50 for the first month.<\/div>\n        <div class='restricted_content_buttons'>\n          <a href='\/en\/subscription\/' class='restricted_content_button restricted_content_primary_button'>See subscriptions<\/a><a href='\/en\/my-account\/?redirect_to=https:\/\/leregardlibre.com\/en\/policy\/switzerland\/inheritance-tax-the-moral-and-economic-balance-sheet\/'class='restricted_content_button'>Login<\/a><\/div>\n      <\/div>\n    <\/div>\n  <\/div>","protected":false},"excerpt":{"rendered":"<div class='content_excerpt'>\n<p class=\"has-drop-cap\"><strong>Inheritance tax is a particularly questionable levy, although it has many supporters. This, at least, is the conclusion of a 2014 book by the Liberal Institute, which offers a stimulating defense of the institution of inheritance tax.<\/strong><strong>ritage.<\/strong><\/p>\n<p> (more...)<\/p>\n<div class='restricted_content_fade'><\/div>\n<\/p><\/div>\n<style>\n    .content_excerpt{\n      position: relative;\n    }\n    .content_excerpt .restricted_content_fade{\n      position: absolute;\n      bottom: 0;\n      left: 0;\n      right: 0;\n      height: 75px;\n\t  margin-bottom: 0px;\n      background-image: linear-gradient(#ffffff2e, white);\n    }<\/p>\n<p>    .restricted_content{\n      margin-top: 30px;\n      border: solid #dddddd 1px;\n      border-radius: 7px;\n      padding: 30px;\n    }<\/p>\n<p>    .restricted_content .restricted_content_title{\n      font-size: 22px;\n      font-weight: 600;\n    }\n    .restricted_content .restricted_content_flex_row{\n      display: flex;\n      flex-direction: row;\n    }\n    .restricted_content .restricted_content_image_container{\n      flex: 3;\n    }\n    .restricted_content .restricted_content_flex_column{\n      flex: 4;\n      display: flex;\n      flex-direction: column;\n      margin-left: 40px;\n      justify-content: center;\n    }<\/p>\n<p>    .restricted_content_buttons{\n      display: flex;\n      flex-direction: column;\n      width: min-content;\n    }\n    .restricted_content_button{\n      background-color: #f2f2f2;\n      text-transform: uppercase;\n      font-weight: 600;\n      padding: 8px 40px;\n      text-align: center;\n      font-size: 13px;\n      margin-top: 10px;\n      width: max-content;\n      width: 100%;\n      white-space: nowrap;\n    }\n    .restricted_content_button:hover {\n      background-color: #111111;\n      color: white;\n      text-decoration: none !important;\n    }<\/p>\n<p>    .restricted_content_primary_button{\n      background-color: #1F2A68 !important;\n      color: white !important;\n    }\n    .restricted_content_primary_button:hover {\n      background-color: #111111;\n    }<\/p>\n<p>    .restricted_content_text{\n      margin-bottom: 10px;\n      line-height: 1.2;\n      font-weight: 500;\n      font-size: 16px;\n    }<\/p>\n<\/style>\n<div class='restricted_content'>\n<h3 class='restricted_content_title'>This content is reserved for our subscribers.<\/h3>\n<div class='restricted_content_flex_row'>\n<div class='restricted_content_image_container'>\n        <img class='restricted_content_image' src='\/wp-content\/uploads\/2025\/08\/abo_physique.png' \/>\n      <\/div>\n<div class='restricted_content_flex_column'>\n<div class='restricted_content_text'>If you have an account, please log in. Otherwise, discover our different subscription packages and create an account from CHF 2.50 for the first month.<\/div>\n<div class='restricted_content_buttons'>\n          <a href='\/en\/subscription\/' class='restricted_content_button restricted_content_primary_button'>See subscriptions<\/a><a href='\/en\/my-account\/?redirect_to=https:\/\/leregardlibre.com\/en\/policy\/switzerland\/inheritance-tax-the-moral-and-economic-balance-sheet\/'class='restricted_content_button'>Login<\/a><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>","protected":false},"author":138,"featured_media":516502,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[644357279],"tags":[644358180,644358470,644352244,644352243],"class_list":["post-516495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-suisse","tag-dossier-impots","tag-fiscalite","tag-institut-liberal","tag-pierre-bessard","membership-content","access-restricted"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Imposition des successions: bilan moral et \u00e9conomique<\/title>\n<meta name=\"description\" content=\"L\u2019imp\u00f4t sur les successions est un pr\u00e9l\u00e8vement particuli\u00e8rement contestable. 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