SFTA Circular No. 25 brings changes for real estate funds

Taxation of collective investment schemes

Since most Swiss collective investment schemes do not have their own legal identity, a decades-long practice arose of holding real estate investments through listed companies. A harmonization of fiscal policies has seen the number of direct investments skyrocket. The adapted circular provides more detailed guidance on the taxation of real estate funds. Astrid Keller and Christoph Frey offer an overview.


Related content

Connect with us


Want to do business with KPMG?


loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today