National Council to Introduce New Rules for Inheriting SMEs
Published: Wednesday, Sep 20th 2023, 10:01
Mise à jour le : Vendredi, 13 octobre 2023, 14:12
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The Swiss National Council has voted in favour of a proposal to make it easier to pass on small and medium-sized businesses (KMU) to heirs. The proposal, which was opposed by the SVP, a part of the Mitte-Fraktion and some FDP members, was accepted with 114 votes in favour, 67 against and 8 abstentions. According to the proposal, an heir can take over the business even if the deceased did not make any provisions for it. Courts can assign the entire business to an heir under certain conditions, in order to prevent the fragmentation or closure of KMU. The National Council also proposed changes to the Federal Council's draft to strengthen the position of the other heirs. The proposal will now be sent back to the Council of States.
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