Taxes on real estate

Tax advice on real estate

Taxes on real estate can trigger considerable levies, due to the high prices of property. It is thus worthwhile identifying the tax implications for property early on and establishing the optimal structures. It is important to observe the regulations of the canton in which the property is located. Different issues exist, depending on whether a property is being bought, held or sold.

Acquisition of a property

• Are you purchasing the property as a private person or through a real estate company?
• Which additional purchase costs are incurred (real estate transfer tax, fees, etc.)?

Holding a property

• What is the current taxation of a property?
• Which property expenses can you deduct from taxation?
• Can you set up depreciation or provisions?
• Which canton can tax the property factors?
• When is a commercial real estate agent activity the case?

Selling a property

• Which taxes are incurred when a property is sold?
• What is the tax burden in the sale of a property held as business assets?
• Is a tax-exempt or tax-suspended taxable event the case here?
• Will taxes be incurred in the case of a succession solution?
• Which incidental sales costs are incurred?

It should be noted that there are no standard solutions. Your individual case must be analysed in detail and the respective measures deduced.

Balmer-Etienne services for real estate

We provide advice in all tax issues concerning your property.

• Optimisation of ownership structure (private or real estate company)
• Consulting in property transfer and property gains issues
• Assessment of the maintenance costs of properties
• Advice on transfer of property within families
• Advice on properties with right of abode or usufruct
• Clarification of inter-cantonal and international tax issues