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.
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.
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:
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).
Please do not hesitate to contact us for any questions or concerns you might have.
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.
