Information

Purchasing Real Estate

Switzerland has complex purchase and taxation laws and we feel that our clients should be best informed of these issues before making commitments, we can arrange for you to meet one of our commercial lawyers so you are best advised.

Commercial Property Purchase

In Switzerland commercial property can be purchased by a private non-resident and by a non-resident company. However it is not possible for the above to purchase residential property, or to develop residential projects in Switzerland.

Commercial property is defined as office space, hotels, operating businesses(not in residential), shopping centers, restaurants, retirement home, also a building with a large commercial portion compared to the residential. (this ratio varies from region to region and must be checked first for each property).

A non-resident company or private non-resident person can purchase a Hotel-apart business or build a Hotel-apart and sell a portion of the properties under residential sales but only in given touristic areas such as Ski resorts, and should seek our advise before entering into such a project.

It is not permitted for a Swiss company to be created to enter into residential property activity unless the majority shareholder for the company is a Swiss resident.

We can advise you on all aspects of non-resident property purchase.

Taxation

Switzerland has complex purchase and taxation laws and we feel that our clients should be best informed of these issues before making commitments, we can arrange for you to meet one of our commercial lawyers so you are best advised.

In Switzerland your business is taxed on the profit gained, this is paid partly to the commune/canton where the business activity takes place or where the company is registered, and a remaining part is paid to the Swiss government. If you purchase an existing business then it will have a tax history which, in most cases will be followed on. Company taxes can be as low as 10-14% in some cantons and in some cases tax breaks can be arranged.

It may be possible, if you are looking to establish a new company in Switzerland, to locate in a low tax canton such as Zug, this may act as the parent company to other activities. However, Tax is still often payable relevant to location and activity, and will be advised to you if you are establishing a new company by commercial lawyers.

If you are thinking to move to Switzerland for tax reasons, whether you are an individual person or a large international company contact us to see how we can assist you.