Acquisition of residential properties in Switzerland | KPMG | CH

Acquisition of residential properties in Switzerland

Acquisition of residential properties in Switzerland

If individuals whose domicile is located abroad plan on buying a property in Switzerland, they must first deal with permit law. Careful planning can achieve substantial tax savings when buying, holding and selling the property. Finally, financing must be resolved early on.


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Acquisition of residential properties in Switzerland

In Switzerland, real estate for private use is usually held directly, regardless of the purchaser’s place of residence. This means that the property is in the direct ownership of the owner without the need for a legal structure. All the same, a structure should be seriously considered in certain cases, where the purchase of luxury property is involved, where there are complex family relations and inheritance issues or for reasons of discretion.

Particular points that need to be taken into consideration:

  • Legal restrictions on acquisition
  • Formalities on acquisition
  • The tax consequences of buying / holding / selling a property
  • The tax consequences of the free transfer of property
  • Financing

For more details, an overview of cantonal taxes and how we can help you, please download this factsheet:

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