Nicole C. Bühler, Muriel Borter, Gianfranco Gambaro, Marco LechleiterOctober 30, 2025 – A13 Ed. 4/2025
Profit allocation between property gains tax and profit tax
- Real Estate
Real estate companies have an incentive to shift as much profit as possible from the “real estate gain” tax category into the realm of income tax. Instead of handling the purchase of the property, the development of the site, and the subsequent marketing through a single company, these functions are divided among various companies within a corporate group. This paper highlights the associated problems of profit shifting and suggests possible solutions.
