{"id":185,"date":"2025-02-14T17:06:00","date_gmt":"2025-02-14T15:06:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=185"},"modified":"2026-04-07T18:41:04","modified_gmt":"2026-04-07T16:41:04","slug":"acquisition-of-a-dwelling-in-shared-ownership-simple-co-ownership-or-common-ownership","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/acquisition-dun-logement-en-ppe-ou-en-copropriete-simple-ou-en-propriete-commune\/","title":{"rendered":"Acquiring a home in a jointly-owned residence (PPE), a simple co-ownership, or common ownership?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\ud83d\udc49 The taxpayers had purchased a plot of land in joint ownership with third parties. Their share was 20% of the total. The co-owners wanted to build a small block of flats under the PPE scheme. Once construction was complete, the taxpayers wished to acquire a PPE unit. Some of the co-owners withdrew from the project. The taxpayers\u2019 share in the project remained at 20%, whilst that of the other co-owner rose to 80%. The building was converted into a PPE. The simple co-ownership was wound up, with the taxpayers acquiring exclusive ownership of the desired PPE unit during the liquidation process. During the liquidation process, the other co-owner\u2019s share increased.<br><br>The tax authorities considered that the division of co-ownership and the allocation of a PPE unit constituted a taxable event for capital gains tax. The cantonal judges found<br>1\ufe0f\u20e3 that according to practice, the disposal of undivided co-ownership through the acquisition of a condominium unit is fiscally neutral, provided that the condominium unit exactly corresponds to the share in the co-ownership \u2013 which is not the case here<br>2\ufe0f\u20e3 that in reality, exiting co-ownership is already a disposal.<br><br>Federal judges dismiss the reasoning of cantonal judges: the ideal share must be adhered to, which is transformed into an individual share and compared to see if both shares remain identical. Any reduction in share generates capital gains tax on the reduced portion.<br><br>The ruling is in German. It is a Zurich ruling. Publication in the ATF is planned.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">TF, ruling 9C_279\/2024, of 14 February 2025<\/p>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udc49 Les contribuables ont acquis en copropri\u00e9t\u00e9 un terrain avec des tiers. Leur part \u00e9tait de 20%. Les copropri\u00e9taires voulaient \u00e9riger un petit immeuble en PPE. Une fois la construction termin\u00e9e, les contribuables souhaitaient acqu\u00e9rir un lot PPE. Une partie des copropri\u00e9taires sont sortis du projet. La part des contribuables dans le projet est rest\u00e9e [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-185","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Acquisition d&#039;un logement en PPE ou en copropri\u00e9t\u00e9 simple ou en propri\u00e9t\u00e9 commune? - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/en\/acquisition-of-a-dwelling-in-shared-ownership-simple-co-ownership-or-common-ownership\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acquisition d&#039;un logement en PPE ou en copropri\u00e9t\u00e9 simple ou en propri\u00e9t\u00e9 commune? - de le Court\" \/>\n<meta property=\"og:description\" content=\"\ud83d\udc49 Les contribuables ont acquis en copropri\u00e9t\u00e9 un terrain avec des tiers. Leur part \u00e9tait de 20%. Les copropri\u00e9taires voulaient \u00e9riger un petit immeuble en PPE. Une fois la construction termin\u00e9e, les contribuables souhaitaient acqu\u00e9rir un lot PPE. Une partie des copropri\u00e9taires sont sortis du projet. La part des contribuables dans le projet est rest\u00e9e [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dlctax.ch\/en\/acquisition-of-a-dwelling-in-shared-ownership-simple-co-ownership-or-common-ownership\/\" \/>\n<meta property=\"og:site_name\" content=\"de le Court\" \/>\n<meta property=\"article:published_time\" content=\"2025-02-14T15:06:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-07T16:41:04+00:00\" \/>\n<meta name=\"author\" content=\"brigitte\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"brigitte\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/acquisition-dun-logement-en-ppe-ou-en-copropriete-simple-ou-en-propriete-commune\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/acquisition-dun-logement-en-ppe-ou-en-copropriete-simple-ou-en-propriete-commune\\\/\"},\"author\":{\"name\":\"brigitte\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#\\\/schema\\\/person\\\/e0cf2e9532dd5ea2760e7efc18d17a87\"},\"headline\":\"Acquisition d&rsquo;un logement en PPE ou en copropri\u00e9t\u00e9 simple ou en propri\u00e9t\u00e9 commune?\",\"datePublished\":\"2025-02-14T15:06:00+00:00\",\"dateModified\":\"2026-04-07T16:41:04+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/acquisition-dun-logement-en-ppe-ou-en-copropriete-simple-ou-en-propriete-commune\\\/\"},\"wordCount\":312,\"publisher\":{\"@id\":\"https:\\\/\\\/dlctax.ch\\\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dlctax.ch\\\/acquisition-dun-logement-en-ppe-ou-en-copropriete-simple-ou-en-propriete-commune\\\/\",\"url\":\"https:\\\/\\\/dlctax.ch\\\/acquisition-dun-logement-en-ppe-ou-en-copropriete-simple-ou-en-propriete-commune\\\/\",\"name\":\"Acquisition d'un logement en PPE ou en copropri\u00e9t\u00e9 simple ou en propri\u00e9t\u00e9 commune? 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