{{vm.title}}
25{{vm.includesText}}
{{item}}
{{vm.selectText}}
{{ vm.welcomeLabel.trim() }},
{{ vm.userName }}
{{ vm.text }}
{{vm.newUser1}} {{vm.newUser2}} {{vm.newUser3}} {{vm.newUser4}}
{{ vm.unknownUser }}
{{ vm.title }}
{{ vm.title }}
{{ vm.title }}
- {{ vm.siteSelectorList.flyout.cell1.heading }} {{ site.countryLocale }} {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }}
{{ vm.closeTabLabel }}
- {{ vm.flyout.cell2.title }} {{ vm.flyout.cell2.newTabAllow }} {{ vm.flyout.cell2.title }}
- {{ vm.flyout.cell3.title }} {{ vm.flyout.cell3.newTabAllow }} {{ vm.flyout.cell3.title }}
- {{ vm.flyout.cell1.viewAll.label }} {{ vm.flyout.cell1.viewAll.newTabAllow }} {{ vm.flyout.cell1.viewAll.label }}
Acquisition of residential properties in Switzerland
Acquisition of residential properties in Switzerland
If individuals whose domicile is located abroad plan on buying a property in Switzerland, they must first deal with permit law. Careful planning can achieve substantial tax savings when buying, holding and selling the property. Finally, financing must be resolved early on.
In Switzerland, real estate for private use is usually held directly, regardless of the purchaser’s place of residence. This means that the property is in the direct ownership of the owner without the need for a legal structure. All the same, a structure should be seriously considered in certain cases, where the purchase of luxury property is involved, where there are complex family relations and inheritance issues or for reasons of discretion.
Particular points that need to be taken into consideration:
- Legal restrictions on acquisition
- Formalities on acquisition
- The tax consequences of buying / holding / selling a property
- The tax consequences of the free transfer of property
- Financing
For more details, an overview of cantonal taxes and how we can help you, please download this factsheet:
© 2019 KPMG Holding AG is a member of the KPMG network of independent firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss legal entity. All rights reserved.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.
