November 6, 2024

Overview of Franco-Swiss real estate taxation

Géraldine Garcin-Peiffert's workshop at the ISIS seminar on November 6, 2024, entitled "Overview of Franco-Swiss real estate taxation".

Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.

Case 1: REAL ESTATE WEALTH TAX – No Debts

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Are Mr. and Mrs. X subject to IFI in France? What is the taxable value of the SCI’s shares for French IFI purposes?
Are they subject to Swiss wealth tax?

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Are Mr. and Mrs. X subject to the IFI in France? What is the taxable value of the SCI’s shares for French IFI purposes?
Are they subject to Swiss wealth tax?

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Are Mr. and Mrs. X subject to the IFI in France? What is the taxable value of the SCI’s shares for French IFI purposes?
Are they subject to Swiss wealth tax?

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In the event of the death of Mr. or Mrs. X, which assets are subject to French inheritance tax?
What happens in the event of double taxation (in France and Switzerland)?

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In the event of the death of Mr. or Mrs. X, which assets are subject to French inheritance tax?
What happens in the event of double taxation (in France and Switzerland)?