Real estate usually involves high value assets. In parallel, there is an enormous variety of tax laws, ordinances, directives as well as published and non-public practices of the tax authorities in Switzerland. As a result, real estate investors are quite cautious when it comes to tax matters. We can help you understand the tax consequences of different procedures when it comes to buying, holding or selling real estate.
Locally based
Tax experts familiar with local tax practice
Globally connected
Global KPMG network for real estate investments
Broad expertise
Experts with profound experience and know-how
Depending on your needs, we also involve our transaction experts, appraisers, legal experts and other real estate specialists within KPMG to provide you with comprehensive support. And finally, it is also about the correct tax declaration of transactions and a proper tax compliance. Also in this regard, you can count on our professional guidance.
Our activities
Individuals, community of heirs, real estate companies and funds, pension funds, investment foundations, banks, insurers, listed real estate vehicles and (charitable) foundations approach us with the following questions:
Buying real estate
- Tax consulting on buying property or real estate companies
- Due diligence analyses
- Consulting on integration into existing structure / setup of investment and financing structures
- Consulting on purchase contracts
Holding real estate
- Ongoing tax compliance based on the most recent legislation, taxation practices and court decisions
- Ongoing optimizations, structural simplifications
- Reorganizations
Selling real estate
- Management of the sales process in cooperation with our Real Estate Advisory department
- Illustration of fiscal implications of different approaches
- Transaction consulting / optimizations / tax rulings
- Purchase agreement consulting / declarations
Current issues
Real estate taxes, especially the real estate capital gains tax, are not harmonized. It is therefore important to keep track of current court decisions and changes in practice. Please click here for further topics.
Real estate capital gains tax
Deductibility of investments related to energy savings for pension funds.
Transfer Pricing and the real estate capital gains tax
The profit allocation in the 2-contract model will probably be checked more critically in the future (in German).
Fundamental decision on real estate asset swaps
No property gains tax for pension funds on transfer of all real estate to an investment foundation (in German).
The step-up in dualistic cantons
If an individual sells shares in a real estate company from personal ownership, the paid capital gains taxes can be taken into account for the real estate company (in German).
Your contacts
Please do not hesitate to contact us for any questions or concerns you might have.
Other related services
KPMG’s real estate experts work in many areas, in client-specific teams that provide you with comprehensive advice from a single source. For more information, please click on the icons below.
