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.
Tax experts familiar with local tax practice
Global KPMG network for real estate investments
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.
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
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
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.
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).
German real estate transfer tax is becoming an issue
Listed Swiss real estate funds and companies at a disadvantage.
Condominium cooperatives’s fiscal deadlock
This is due to tax limitations on depreciation and the renewal fund (in German).
Added value levy – all cantons have introduced it
The added value levy is to be levied on “unearned” surplus values of a property that arises as a result of zone planning measures (in German).
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.
Informed insights and solutions drawn from experience in accounting, tax, advisory, banking, regulation and corporate finance.