Table 2 The importance of inter vivos gifts inter vivos gifts in percent of the volume of bequests
Year | Zurich | Bern | Ticino | Vaud | Germany |
|---|---|---|---|---|---|
Source: Daepp (2003) | Source: Schinke (2012) | ||||
1911 | 8 | ||||
1961 | 18 | ||||
1973 | 30 | ||||
1978 | 30 | ||||
1995 | 30.6 | ||||
1996 | 41.8 | ||||
1997 | 42.2 | 42.4 | |||
1998 | 49.1 | 39.3 | 31.1 | ||
1998a | 36.9 | ||||
1999 | 27.5 | 40.2 | |||
2000 | 23.4 | ||||
2001 | 34.4 | 17.9 | |||
2002 | 33.5 | 43.9 | 34 | ||
2007 | 58 | ||||
2009 | 59 | ||||
Average | 33.5 | 36.5 | 30.4 | ||