In the event of the sale of its property bearing a fixed-term mortgage debt, without the assumption of the mortgage contract under the same conditions by the buyer of the property, it is common for banks to levy compensation for early termination of the contract.
Publications EN
The taxation structure for the acquisition of real estate in Switzerland: acquisition in own name or through a real estate company?
An examination which occurs at the time of each property acquisition project concerns the best taxation structure for the transaction.
Federal Direct Tax Law
As a result of the amendment, effective as of the 1st of January 2020, to article 32 paragraphs 2 and 2bis of the Federal Direct Tax Law (FDTL) and to article 9 paragraphs 3 and 3bis of the Federal Act on the Harmonization of Direct Taxes of the Cantons and Municipalities (THL)…
2021 tax at source
At the beginning of the year 2021, the legislative changes concerning the taxation at source came into force. To get a clearer picture, we propose to summarize the main changes that have occurred.