I thought my conversation with the Vaud tax authorities might be interesting. Kiddo (ok he’s 12 but quite Swiss, native French speaker, learning German) hopes to attend UNIL or maybe EPFL. It happens that kiddo has a substantial inheritance, JSIPP, JISA and a trust fund that holds 37% of his mum’s flat (rented out) to avoid IHT (the 7 year SOL runs out this November). My question was whether he would be subject to tax, especially wealth tax, while a student. Answer was that as long as his mum stays in the UK. until he graduates and takes employment in Switzerland his foreign assets are ignored.