ISIS) seminar "Tax aspects of estate planning for real estate property" (seminar folder)
Case studies, detailed solution notes and slides: Here you will find all the documents (workshops and presentations) according to the following description from the ISIS) seminar "Tax Aspects of Estate Planning for Real Estate" of 28 November 2019 under the direction of Peter Mäusli-Allenspach, which took place at the Swissôtel in Zurich.
Content
The transfer of real estate to the next generation is often an essential part of estate planning and structuring. Under civil law, many instruments are available for this purpose: Preferential inheritance as well as gift or mixed gift during lifetime, with or without right of residence or usufruct, contribution to a real estate company to facilitate transferability to descendants, to name just a few examples. However, tax planning aspects must also be taken into account. For example, in the case of real estate located abroad, the question of the optimal structure for the assets often arises due to the frequently very high inheritance taxes.
Sustainable successful planning requires solid knowledge of tax law aspects.
Topics and speakers
Usufruct and right of abode as a structuring element of estate planning for real estate - opportunities and risks from a legal perspective
Legal basis, contestability, design options
Dr. iur. Felix Horat, Attorney at Law, Balmer-Etienne AG, Lucerne
Tax consequences of the transfer of real estate under inheritance and gift tax law (learn more)
Inheritance, advance inheritance, mixed gift, encumbrance with usufruct or right of abode prior to transfer, tax deferral facts for real estate gains tax, valuation issues.
Dr. iur. Philip Funk, lawyer, notary, certified tax expert, partner Voser Attorneys at Law, Baden
Effects of inheritance and gift of real estate on income and wealth tax (learn more)
Beginning and end of (limited) tax liability (also in international relations), wealth tax in the year of inheritance, taxation of the community of heirs, taxation of usufruct and right of abode, tax treatment of preferential rent.
Prof. Dr. iur. Luzius Cavelti, LL.M. (Columbia School of Law, New York), attorney-at-law, certified tax expert, assistant professor with tenure track at the University of Basel, Partner Altenburger Ltd legal + tax, Zurich
Structuring real estate assets with a view to estate planning (learn more)
Tax consequences of the gratuitous transfer of real estate in an intercantonal and international context (including tax aspects of real estate financing), direct versus indirect ownership (real estate companies, trusts), investments in real estate-insured crowdfunding vehicles.
Lic. iur. Stefan Oesterhelt, LL.M. (Cantab), attorney-at-law, certified tax expert, partner at Homburger AG, Zurich
Prof. Dr. iur. Andrea Opel, Full Professor of Tax Law at the University of Lucerne, Consultant at Bär & Karrer AG, Zurich
Estate Planning Challenges in Business Real Estate (learn more)
Art. 18a DBG, real estate traders, tax consequences of the transfer of real estate corporations, unbundling of real estate from the operating business.
Dr. iur. Natalie Peter, LL.M. (Boston University), TEP, Partner Blum & Grob Rechtsanwälte AG, Zurich
