Tax issues relating to real estate - current trends and hot topics
This issue is entirely dedicated to the topic of "Real Estate". The four articles shed light on the key issues that shape practice today. Real estate forms its own universe in tax law: the issues are complex and cantonal in nature. Between current taxation, property gains, corporate law structures and international interdependence, it is clear that even supposedly classic issues raise new questions. The latest developments impressively demonstrate how dynamic real estate taxation has become.
The Swiss taxation of real estate transactions in an international context
The Swiss real estate market is an increasingly interesting investment target for foreign investors. This article provides an introduction to the key tax aspects in connection with real estate transactions with cross-border implications. In addition to a brief outline of current tax issues, the article deals in depth with investments in commercial real estate and the question of whether an operating company or a real estate company exists for basic tax purposes, as well as the tax treatment of a sale of shares in a Swiss real estate company under Swiss unilateral law and treaty law.
Taxes on real estate investments: Comparison of private assets vs. real estate company
This article compares the tax consequences of holding properties directly as private assets with indirect ownership via a real estate company. It explains the main differences in current taxation - under current law and after the system change that is expected to take effect from 2028 - and in the sale of properties and illustrates these using examples.
Real estate & VAT - News on the notification procedure
With the new publication of FTA VAT Info 11 Reporting procedure in February 2025, the scope of application of the reporting procedure was redefined and defined more precisely, particularly for real estate, through changes in practice and practical clarifications. These changes accentuate the need to examine the alternatives available for each real estate transaction in detail in order to avoid irreparable errors and minimize VAT as a cost factor.
Federal Council and Parliament recommend reform of residential property taxation for approval
The Federal Council and Parliament recommend that the creation of a constitutional basis for cantonal property taxes on second homes be adopted on September 28, 2025. The bill is the prerequisite for a comprehensive reform of residential property taxation in Switzerland, which also aims to abolish the imputed rental value.
Publication notice BR Property tax on secondary properties
At its meeting on August 21, 2024, the Federal Council took a position on the introduction of a property tax on secondary properties.
Canton of Zurich - Adjustment of the fact sheets on the deduction of property maintenance costs and energy-saving measures and updating of the Zurich tax booklet
Since the 2020 tax period, there is the new deductibility of deconstruction costs with regard to a replacement new building (section 30 para. 2 StG) and the transferability of expenses for investments that serve to save energy and protect the environment, as well as deconstruction costs with regard to a replacement new building (section 30 para. 2bis StG). These costs are deductible in the two subsequent tax periods insofar as they could not be fully taken into account for tax purposes in the current tax period. The two information sheets were adapted for this purpose:
Circular: List of cantons with different imputed rental values for cantonal taxes and direct federal tax as of tax period 2018
On 9 July 2019, the Federal Tax Administration (FTA) published a circular containing a list of cantons with different imputed rental values for cantonal taxes and direct federal tax as of the 2018 tax period.
Residential property taxation: discussion of the preliminary draft commenced
The Commission for Economic Affairs and Taxation of the Council of States (WAK-S) has accepted without opposition the preliminary draft on the system change in the taxation of home ownership (17,400) and has largely conducted the detailed consultation.
Canton of Zurich: Real estate gains tax
Real estate gains of Zurich companies are now also fully subject to real estate gains tax even if these companies report losses from their business activities in the Canton of Zurich. In contrast, companies outside the canton can offset their business losses against gains on real estate in the canton of Zurich. This unequal treatment is to be eliminated. According to the proposal, on which Zurich voters will vote on 10 June 2018, Zurich companies will also be able to deduct the business loss from the property gains they have made in the Canton of Zurich. This offsetting of business loss against property gain reduces the taxable property gain and thus the property gains tax due. If the business loss is greater than the real estate profit, the real estate profit tax is not applicable at all.
Détention en SIAL ou en PPE - Traitement fiscal
Atelier de Cedric Panchaud à l'occasion du séminaire ISIS) du 6 novembre 2024 intitulé " Détention en SIAL ou en PPE - Traitement fiscal ".
IBGI, Impôts directs, Impôts anticipé - Présentation de cas
Atelier de Jean-Frédéric Maraia et Arthur Magnin à l'occasion du séminaire ISIS) du 6 novembre 2024, intitulé " IBGI, Impôts directs, Impôts anticipés - Présentation de cas ".
