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Real Estate

ISIS) seminar "Real Estate and Taxes" (seminar folder)

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All documents (workshops and presentations) from the ISIS seminar "Real Estate and Taxes" held on 12 November 2020 under the direction of Hannes Teuscher and Reto Arnold at the Marriott Hotel in Zurich are recorded here in accordance with the description.

The complete PDF of the seminar folder can be downloaded for CHF
The corresponding case solutions can be purchased for CHF
(introductory price)
can be purchased in the shop.
The workshops are also available individually in the "Documents" section.
The case solutions and other documents can be obtained free of charge in the shop.


The purchase, ownership and sale of real estate raise numerous tax issues. Not infrequently, these concern lesser-known issues that can, however, have major tax implications. For example, the value of a property is measured, among other things, on the basis of its possible use, which is primarily determined by the public authorities (spatial planning). The so-called added value levy skims off part of the planning advantage, which leads to tax issues, especially in relation to rural land law. In the area of crowdfunding and blockchain-based investments, numerous new questions arise in connection with real estate that have so far only been answered in rudimentary form. New questions also regularly arise in relation to real estate in the areas of VAT or replacement procurement and restructuring.

Topics and speakers

Value-added levy and rural land law

Presentation of the federal legal basis of value-added compensation and its implementation in the canton of Zurich (demonstration of the determination of value-added forecasts and values by means of schematic, formulaic models). Cantonal differences are shown on the basis of example cases, taking into account the rural land law.

Samuel Ramp, Attorney at Law, Swiss Certified Tax Expert, Partner Fischer Ramp Partner AG

Max Grütter, Dr. oec. publ., Economist Value-Added Compensation, Construction Department of the Canton of Zurich

Restructuring and reorganisation, incl. replacement of real estate (learn more)

Restructuring of pension funds with real estate holdings in accordance with the provisions of the BVG; tax analysis of replacement purchases of real estate; recording of real estate under commercial law, tax treatment of depreciation and its subsequent tax effects.

Cedric Roos, Master of Law, Swiss Certified Tax Expert, Tax Manager, Ernst & Young

Remo Keller, Swiss Certified Tax Expert, Deputy Head, Tax Administration of the Canton of Basel-Land

Crowdfunding and blockchain-based real estate investments

Legal and tax-related peculiarities of the blockchain; possible applications of the blockchain in the real estate industry; crowdfunding and real estate investing; tax issues and problems in practice.

Thomas Linder, lic. iur HSG, Swiss certified tax expert, Tax Partner MME Legal | Tax | Compliance

Ardian Gjeloshi, Co-Founder / Executive Chairman Crowdhouse AG

VAT and real estate

Real estate and VAT, taking into account the turnover subject to VAT; advantages and disadvantages of an option; administrative effort when taking up and terminating the option; decisive key for partial options subject to VAT; own use and vacancies as well as changes of use.

Rolf Hoppler, Attorney at Law / Master of VAT LL.M, Von Graffenried AG Treuhand

Pierre Scheuner, advocate, Swiss certified tax expert, Von Graffenried AG Treuhand


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