Actualités en matière de fiscalité immobilière

In this workshop, participants will have the opportunity to look at various practical cases relating to real estate from the perspective of direct taxes, anticipatory taxes and taxes on income and gains from real estate. The cases are inspired by practical experience but also by the recent jurisprudence of the Federal Tribunal.

"Pourtant, même s'il jouit de droits presque identiques à ceux d'un propriétaire d'étage, l'actionnaire-locataire n'aura jamais le sentiment d'être véritablement propriétaire" (FF 1962 II 1452) The entry into force of the PPE law on January 1, 1965 would have made the SIALs redundant. However, there are still a number of important ones in the French-speaking regions. Given the decline of the Swiss real estate market and the important resources that will be needed for its energy-efficient renovation in the coming years, are we helping to bring the SIAL back into the place of the PPE? This seminar, without answering this question, compares the fiscal impacts of the two types of pensions with their advantages and disadvantages. In the comparison (examples listed below), the SIAL is not as bad as one might think! Au contraire!

In an increasingly uncertain and volatile economic context, are real estate investments still interesting in a Franco-Swiss context? How to succeed with your investment? What are the pitfalls to avoid? How to structure it from a legal and fiscal point of view, taking into account legal and jurisprudential constraints?