In the real estate sector, which is strongly influenced by cantonal sovereignty, a structuring in the form of direct ownership, in the form of a real estate company or through a real estate investment fund can be more or less advantageous depending on the personal situation of the owners. A preliminary study carried out by a competent team can therefore represent definite advantages.
In case of restructuring of real estate assets or transfer of such assets, a detailed analysis by our specialists, will guarantee a safe outcome of the transaction.
Assistance in the acquisition and sale of real estate
In real estate transactions, whether for the seller or the buyer, a multitude of taxes are levied at different stages of the process. In addition, Switzerland has important cantonal particularities in the real estate sector. Our tax specialists will be able to assist you in the analysis related to real estate transfers, as well as in the proper declaration of transfers to the competent authorities.
Setting up real estate companies
In the context of the acquisition, holding or sale of one or more properties, it may be fiscally advantageous to use a real estate company rather than a direct holding. The use of this type of company can be useful, (i) sometimes in international relations, (ii) sometimes for the acquisition, holding or sale of the real estate. Our team, which has a strong experience in this field, will be pleased to assist you in studying the opportunity related to the use of such companies, as well as in their constitution if necessary.
In the context of larger real estate transactions, the use of real estate investment funds can be very attractive from a tax point of view, both for institutional and private clients. Prior to setting up such funds, we can carry out a detailed analysis of your real estate portfolio, the structure of its holders and their residences. If necessary, our specialists will guide you in the effective implementation of these investment funds as well as in the negotiations of the tax regime with the competent authorities.
Assistance in the restructuring of real estate assets
Some clients have many properties, acquired over time, without any real efficient structural organization. Others simply wish to change their investment strategy or even their investment structure for other reasons. In the context of a reorganisation of such real estate holdings, our specialists are there to advise you on the most tax-efficient reorganisation, according to your needs and wishes.
While the transmission of property by inheritance or by way of donation may be easy with certain type of assets, the transmission of real estate can sometimes prove to be very difficult, especially if there are several heirs or beneficiaries. A prior structuring of real estate assets may therefore be necessary before any transfer. Our tax team will be able to assist you in the context of a tax optimized analysis, in order to set up the most advantageous structure.
Negotiation of tax rulings
To ensure that the tax analyses related to your real estate transactions, as discussed with your specialist, are shared by the competent authorities, and to protect you against any unexpected taxation, our teams will carry out the necessary research, accompany you through the various administrative procedures and take care of the preliminary negotiations with the tax authorities, thus guaranteeing you a prior written agreement (tax ruling).