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Taxation of real estate gains in pension funds

KPMG in the media: Christoph Frey

Given their purpose, Swiss pension funds aren’t subject to income tax. However, the Geneva tax authorities charge income tax on capital gains on property sales by tax-exempt pension funds. Christoph Frey and Maxim Dolder critically examine this practice.

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Christoph Frey

Director, International Corporate Tax

KPMG Switzerland

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