Real estate usually involves high value assets. In parallel, there is an enormous variety of tax laws, ordinances, directives as well as published and non-public practices of the tax authorities in Switzerland.

      As a result, real estate investors are quite cautious when it comes to tax matters.

      We can help you understand the tax consequences of different procedures when it comes to buying, holding or selling real estate.

      Christoph Frey

      Partner, Real Estate Tax

      KPMG Switzerland

      Janick Pochon

      Partner, Tax

      KPMG Switzerland

      • Locally based

        Tax experts familiar with local tax practice

      • Globally connected

        Global KPMG network for real estate investments

      • Broad expertise

        Experts with profound experience and know-how

      Depending on your needs, we also involve our transaction experts, appraisers, legal experts and other real estate specialists within KPMG to provide you with comprehensive support.

      And finally, it is also about the correct tax declaration of transactions and a proper tax compliance. Also in this regard, you can count on our professional guidance.

      Our activities

      Individuals, community of heirs, real estate companies and funds, pension funds, investment foundations, banks, insurers, listed real estate vehicles and (charitable) foundations approach us with the following questions:

      light blue house with garden

      Buying real estate

      • Tax consulting on buying property or real estate companies
      • Due diligence analyses
      • Consulting on integration into existing structure / setup of investment and financing structures
      • Consulting on purchase contracts
      dark blue building with several apartments

      Holding real estate

      • Ongoing tax compliance based on the most recent legislation, taxation practices and court decisions
      • Ongoing optimizations, structural simplifications
      • Reorganizations
      city buildings at lake

      Selling real estate

      • Management of the sales process in cooperation with our Real Estate Advisory department
      • Illustration of fiscal implications of different approaches
      • Transaction consulting / optimizations / tax rulings
      • Purchase agreement consulting / declarations
      Real Estate Tax & Legal

      Real Estate Tax & Legal

      Tax & Legal Advice

      Optimized sale of your real estate company

      You would like to sell your real estate company. With which tax consequences? We advise you! (Website, in German)

      Current issues

      Real estate taxes, especially the real estate capital gains tax, are not harmonized. It is therefore important to keep track of current court decisions and changes in practice. Please click here for further topics.

      Real estate capital gains tax

      Deductibility of investments related to energy savings for pension funds (in German).

      > Read more

      Transfer Pricing and the real estate capital gains tax

      The profit allocation in the 2-contract model will probably be checked more critically in the future (in German). 

      > Read more

      Fundamental decision on real estate asset swaps

      No property gains tax for pension funds on transfer of all real estate to an investment foundation (in German).

      > Read more

      The step-up in dualistic cantons

      If an individual sells shares in a real estate company from personal ownership, the paid capital gains taxes can be taken into account for the real estate company (in German).

      > Read more

      Taxation of collective investment schemes

      Taxation of collective investment schemes

      SFTA Circular No. 25 brings changes for real estate funds
      Geneva Real Estate Investment Market

      Geneva Real Estate Investment Market

      Market for direct property transactions in the canton of Geneva (in German)

      Assertion of the step-up in dualistic cantons

      Assertion of the step-up in dualistic cantons

      Taxation of the real estate share deal (in German)

      Assertion of the step-up in dualistic cantons

      Tax Aspects of Real Estate Asset Swaps

      An Intercantonal Comparison
      (in German)

      Your contacts

      Please do not hesitate to contact us for any questions or concerns you might have. 

      Christoph Frey

      Partner, Real Estate Tax

      KPMG Switzerland

      Janick Pochon

      Partner, Tax

      KPMG Switzerland

      Markus Bürkler

      Director, Tax

      KPMG Switzerland

      Sibylle Fankhauser

      Director, Tax & Legal

      KPMG Switzerland

      Other related services

      KPMG’s real estate experts work in many areas, in client-specific teams that provide you with comprehensive advice from a single source. For more information, please click on the icons below. 

      Selling, valuing, managing and optimizing real estate. We provide holistic advice on financial, tax, legal and procedural real estate topics.

      Corporate taxes form a key part of financial corporate governance. A sound business strategy needs to include tax planning.

      We aspire to be your law firm of choice thanks to our global reach and a multidisciplinary approach that leverages digital capabilities.

      We protect your wealth.