If the receiver is not in CH. There is no tax to be paid. I don’t know why you are worried about this.
Because general information about gift tax liability suggests that potentially it could be the thing, and except the call - there’s no writing confirmation (like a concrete paragraph) mentioned in that thread to clear up any doubts once and for all.
This is not how it works. They will not reach to the donor because there is no tax to be collected in first place if recipient is not CH resident
I was just referring to the quote saying that donor is liable for the gift tax if the donee doesn’t pay it. If we agree recipients outside CH don’t pay - of course, it doesn’t matter, period. But my point was - in the opposite scenario that would mean I’m also responsible to ensure my father paid the tax, I couldn’t just say “it’s his problem, not mine”.
so how do you determine which Swiss laws apply to non-Swiss residents and which do not to determine that this specific does not?
Exactly my concern pointed above.
See here: Obligation to keep Swiss health insurance when leaving Switzerland
Thanks, interesting (and quite ridiculous) case, but even more interesting are all these scenarios related to the 2nd pillar after relocation - another Pandora’s box opened, plenty of threads to read tonight 