Tax aspects of structuring real estate assets
Content
A key reason to think about structuring real estate assets is the transfer of real estate to the next generation. There are many instruments available for this under civil law: Advance withdrawals and gifts or mixed gifts during one's lifetime, with or without right of residence or usufruct, or contribution to a real estate company to facilitate transferability to descendants, to name just a few examples.
But also for cohabiting couples - whether married or not - the question of the optimal asset structure for the joint home, the vacation home or for holding investment properties arises. And how to deal with the often very high inheritance taxes on real estate located abroad?
In any case, successful long-term planning requires solid knowledge of tax law aspects.
In this seminar, participants will learn about and discuss the tax planning options and pitfalls using realistic examples from the kitchen of experienced civil and tax law experts.
Main topics
- Advantages and disadvantages of different investment structures
- Inheritance and donation of real estate assets
- Special features in intercantonal and international relations
- Usufruct and right of residence as elements of estate planning
- Differentiation between private asset management and commercial real estate trading
- Tax deferrals
- Transfer of real estate companies
- Separation of real estate from the operating business
- Property tax value, imputed rental value and preferential rent
- Program -
Tax issues relating to private investment in real estate
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Workshop
Usufruct and right of residence as elements of estate planning for real estate
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Workshop
Tax challenges for commercial real estate
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Workshop
Taxation of imputed rental value as well as tourism and second home taxes - what's in store for us?
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Unit
Imputed rental value, preferential rent, profit costs and other deductions
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Workshop
- Program end -
Useful tips
Members of ISIS, employees of courts and administrations as well as persons under 35 years of age or in training receive a discount on the regular seminar price (for details see section 6 of the GTC).
You can participate in this seminar both on-site and virtually.
Participation in the one-day ISIS) seminar is confirmed with 8 lessons of professional development.
Documentation; in case of on-site participation also stand-up lunch and refreshments during breaks
Why ISIS Seminars?
- Top speakers
- Exclusive venues
- Personal networking
- High quality documents
- Detailed solution instructions
Compact seminars
You want to build a solid foundation: Compact seminars
In the compact seminars, you will acquire the basic knowledge of Swiss and international tax law in individual topic-related modules. These basics are supplemented by the latest developments in tax law.
The compact seminars are usually one-day events at a central location, but they can also be attended as an online event via streaming.
For preparation and for reference after the seminar, you will receive documents with case studies and detailed solution instructions. The seminar will focus on discussing the case studies.
Integration seminars
You want to think outside the box: Integration seminars
On the one hand, the integration seminars provide you with the basics from cross-tax knowledge areas, for example basic legal and business management knowledge. On the other hand, you can deal in depth with the tax issues arising in this context on the basis of practical case studies.
The integration seminars are usually one-day events with introductory speeches as well as presentations on the respective cross-tax topics. The tax-specific issues are dealt with by discussing case studies.
In-depth seminars
You want to get to the bottom of tax law: In-depth seminars
The in-depth seminars provide an intensive examination of complex tax issues. The in-depth seminars are mainly or exclusively designed as workshops. After a brief introduction to the topic, practical examples are presented with the aim of stimulating in-depth discussions.
In order to leave enough time for the exchange of ideas
also outside the workshops, the in-depth seminars are partly two-day events, where special emphasis is also placed on the ambience.
The in-depth seminars are aimed at experienced tax professionals and those who want to become one.
Working Skills Seminars
You want to develop your secondary virtues: Working Skills Seminars
Within the framework of the working skills seminars, you can train your non-tax-specific skills that are important for success in tax practice. For example, working techniques, creativity or communication skills.
These seminars are held only sporadically.
Update Seminars
You want to be "à jour": Update seminars
In the update seminars, we take changes in tax legislation as well as in related areas of law and changes in tax practice by tax authorities as an opportunity to take a close look at the effects on tax practice. In doing so, the basics are also presented, as far as this makes sense.
Update seminars also include the 90-minute webinars, which are held exclusively online during lunchtime. They focus primarily on current developments.
Seminars Romandie
The ISIS in French-speaking Switzerland
ISIS is also present in French-speaking Switzerland and offers seminars in French. As a rule, these are in-depth seminars. The topic is always selected in the light of current developments.
Tax Trips
You want to expand your horizons: Tax Trips
The Tax Trips take you abroad and offer the opportunity to combine the useful with the pleasant. You travel to other countries and get to know not only their tax peculiarities, but also their cultural and culinary specialties. The training events are carried out in close cooperation with local institutions as well as tax experts practicing on site.
Tax Trips take place only sporadically.
