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Table 2 The importance of inter vivos gifts inter vivos gifts in percent of the volume of bequests

From: Inheritance flows in Switzerland, 1911–2011

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  
  1. aExcluding wealth transfers larger than CHF 200 million