Céline Martin27 novembre 2025 – A14 Ed. 4/2025
L'imposition suisse des transactions immobilières dans les relations internationales
- Bien immobiliers
- International
The Swiss real estate market is becoming an increasingly attractive investment destination for foreign investors. This article provides an overview of the key tax considerations related to cross-border real estate transactions. In addition to a brief overview of current tax issues, the article examines in detail investment in commercial real estate and the question of whether, for property tax purposes, the entity is an operating company or a real estate company, as well as the tax treatment of a sale of shares in a Swiss real estate company under Swiss domestic law and treaty law. 
