Dear Peter, what are your most important takeaways from the seminar? 

The seminar was particularly valuable because it provided a very good overview of the tax opportunities and risks of various structuring options for real estate assets. The discussions on new practical developments and federal court rulings were particularly interesting.

What surprised / pleased you the most?

I was pleased to see the use of a survey tool for live voting by cell phone, which was a welcome change. The survey on the distinction between value enhancement and maintenance showed very clearly that opinions differ widely without details of the specific case. It is therefore not surprising that there are always disputes in this area.

Which case study was particularly controversial and why?

Two recent Federal Supreme Court rulings were discussed particularly intensively: On the one hand, the ruling 9C_335/2023 of 26.10.2023, which deals with the underpriced contribution of real estate to a real estate company, and on the other hand, the ruling 9C_305/2023 of 10.10.2024, which deals with the allocation of a property under usufruct for the purposes of property tax and cantonal real estate tax in contrast to usufruct.

Did you miss the seminar? 

No problem: At zsis.ch you can obtain all case studies, solutions and slides on the tax aspects of structuring real estate assets in the store.

We would like to thank Peter Mäusli-Allenspach for his great commitment and excellent cooperation in preparing the seminar.

A big thank you also to all the speakers for the exciting workshops and presentations: Petra Caminada, Hanna Brozzo, Céline Martin, Branko Balaban, Daniel Bader, Robert Desax, Ridvan Jetishi and Arthur Brunner.