Annex 2

Real Estate in Switzerland

Acquisition of residential real estate by foreigners resident in Switzerland

Since 1997 foreigners holding a Swiss residence permit are allowed to purchase a reasonably sized house or apartment for their personal use with no further need to seek priorapproval.

Likewise, foreign-controlled Swiss companies, which purchase real estate for use as their own offices or production facilities, may do so without restrictions. For foreigners wishing to acquire Swiss real estate and subsequently spending considerable time actually living in Switzerland may find that, moving their main place of residence to Switzerland and obtaining a Swiss residence permit is an interesting option to consider.

Acquisition of commercial real estate

There are no more restrictions regarding the acquisition of purely commercial real estate by foreigner or foreign entities. As a result, there are again interesting tax planning possibilities for foreigners and foreign entities wishing to invest in Swiss commercial real estate. Please contact us for further information and advice.

Switzerland - the ultimate place of residence

Switzerland is undoubtedly one of the most attractive countries in the world to live in. An ideal combination of political and economic stability, a clean and safe environment and relatively low tax rates make it the ultimate place of residence. The possibility of lump-sum taxation, extremely low inheritance taxes as well as the high degree of privacy and personal security enjoyed by its inhabitants make Switzerland the residence of choice for many celebrities and wealthy individuals.

Some of the many advantages of Switzerland include:


Political, social and economic stability


Multi-lingual, highly qualified and motivated workforce


First-class infrastructure, excellent banking facilities


Very attractive lifestyle and healthy environment


Efficient and reliable public services


Possible fiscal incentives for substantial investments


Favourable taxation system with moderate tax rates