The Swiss Council of States has not accepted the text of a revised inheritance tax (IHT) agreement with France and has instead suggested that it should be renegotiated. Switzerland had asked for a renegotiation after France had communicated its intention to rescind the original agreement that dated back to 1953. The original agreement was no longer in line with the current treaty policy pursued by France. The upper house has now suggested that new negotiations should begin in an attempt to find a way out of the deadlock. If the revised agreement is passed it will permit France tax impose tax in certain circumstances on heirs and beneficiaries of citizens of Switzerland who are resident in France. Also, French IHT could be imposed where certain assets of deceased Swiss persons are located in France.
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