There's actually a whole industry around this in certain low tax areas in Switzerland. High end retirement/nursing homes in olaces with low/zero inheritance tax

There's actually a whole industry around this in certain low tax areas in Switzerland. High end retirement/nursing homes in olaces with low/zero inheritance tax, so the family can park the elderly relatives in good care until the inevitable happens but then avoid paying inheritance tax. It looks silly, when you have almost entire villages whose core business is this.