All documents from the ISIS) seminar "Tax aspects of structuring real estate assets" held on November 12, 2024 under the direction of Peter Mäusli-Allenspach in one PDF document. Case studies, detailed solution notes and slides: Here you will find all documents of the individual workshops according to the following content description.
Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)Usufruct and right of residence as elements of estate planning for real estate
Workshop by Daniel Bader and Hanna Brozzo on the occasion of the ISIS) seminar on November 12, 2024 entitled "Usufruct and right of residence as design elements of estate planning for real estate "
Imputed rental value, preferential rent, profit costs and other deductions
Workshop by Céline Martin and Ridvan Jetishi at the ISIS) seminar on November 12, 2024 entitled "Imputed rental value, preferential rent, profit costs and other deductions"
Tax issues relating to private investment in real estate
Workshop by Petra Caminada and Branko Balaban on the occasion of the ISIS) seminar on November 12, 2024 entitled "Tax issues relating to private investment in real estate"
Tax challenges for commercial real estate
Workshop by Robert Desax on the occasion of the ISIS) seminar on November 12, 2024 entitled "Tax challenges for commercial real estate"
A key reason to consider structuring real estate assets is the transfer of property to the next generation. Under civil law, there are many tools available for this purpose: advance inheritance, as well as gifts or mixed gifts during one’s lifetime, with or without a right of residence or usufruct, or transferring assets into a real estate company to facilitate transferability to descendants, to name just a few examples.
But for cohabiting couples—whether married or not—the question also arises of the optimal asset structure for the shared home, the vacation home, or for holding investment properties. And how should one deal with the often very high inheritance taxes on real estate located abroad?
In any case, sustainable and successful planning requires a solid understanding of the tax law aspects.
In this seminar, participants will learn about and discuss tax planning options and pitfalls using realistic examples drawn from the practical experience of seasoned civil and tax law experts.
