The waiver of a usufruct is deemed to be a gift

A testator bequeathed the usufruct of his house to his housekeeper, who had lived with him. She waived the usufruct in favour of the heirs without demanding anything in return. The tax office then issued an invoice to the heirs for gift tax. The heirs lodged an appeal against this, but were not upheld in court.

The court reasoned that the housekeeper’s intention to make a gift was given and that a gift had been made. The motives of the housekeeper were irrelevant to the transaction; it is also irrelevant whether the recipients were aware of the gift. (Source: Tax Appeal Court of the Canton of Zurich, 8.10.2021)