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The following summary of the Malta Discussion Group meeting highlights the impact of intellectual property on the value of companies and the tax efficient structures that can maximise its exploitation.
Against our hopes but in line with the most recent polls, 59% of the Swiss population today voted against the 3rd Swiss corporate tax reform which means that the reform will not be implemented in its proposed form. Although the outcome of today’s referendum is a clear and major setback in the long process of reaching consensus on the much-needed Swiss corporate tax reform, we remain confident that an attractive reform remains within reach. Such modified reform should be a lighter version of the proposal which failed to convince the population today.
Under current US law, for 2017, the estate and gift tax exemption will be $5.49 million per individual, up from $5.45 million in 2016. That means an individual can pass $5.49 million to his or her heirs and pay no federal estate or gift tax. Surviving spouses can port over each other’s unused exemptions, allowing a couple to shield just a little less $11 million ($10.98 million) from federal estate and gift taxes. For taxable estates, the rate is 40%. Assets passing at death get a “stepped up basis” that allows capital gains to escape taxation. If a person bought stock for $200,000 and it’s worth $2 million when he or she dies, the $1,800,000 appreciation escapes capital gains taxation—but could be subject to the estate tax depending on the value of the person’s estate (including taxable gifts made during the person’s lifetime).
18 Nov 2016
19 Nov 2015
19 Nov 2014