Individual acquisition transactions

 For this reason, the acquisition of real estate is deemed to constitute:

  • Acquisition of the ownership of a real estate plot
    • Sole ownership
    • Total ownership
    • Co-ownership
    • Condominium ownership
    • Construction entitlement
    • Residential entitlement
    • Usufruct
  • Acquisition of units in a legal entity whose actual purpose is the purchase of real estate plots
    • Stock corporation
    • Limited partnership
    • Limited liability company
    • Cooperative
    • Exception: Acquisition of listed shares on a stock exchange in Switzerland
  • Participation in a company without legal personality that is capable of owning assets whose actual purpose is the purchase of real estate plots
    • General partnership
    • Limited partnership
  • Acquisition of a unit in a real estate investment fund whose units are not regularly traded on the market
    • Exceptions
      • Acquisition of investment fund units that are regularly traded on the market outside the stock exchange
      • Acquisition of units in an investment company with variable capital (SICAV)
      • Acquisition of units in an investment company with fixed capital (SICAF)
      • Acquisition of units in a limited partnership for collective capital investments
  • Establishment and exercise of a purchase entitlement, pre-emptive right or repurchase entitlement pertaining to a real estate plot
  • Acquisition of other rights that could procure the acquirer a status similar to that of a landowner
    • long-term tenancy agreement with unconventional contractual provisions
      • e.g. with a one-off rental charge
      • e.g. with a waiver of the approval of significant structural alterations
      • e.g. with a loan agreement that offsets the rental charge against the loan interest
    • Financing the purchase of the development of the real estate plot over the usual limit imposed by Swiss banks (as a rule 80 percent of the market value)
    • Construction prohibition and similar ownership restrictions on the neighbouring plot subject to the obligation to obtain a permit pursuant to BewG
  • Relocation of company domicile abroad, while retaining rights to a real estate plot
    • even if the company shares remain controlled by Swiss citizens
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