{"id":463,"date":"2026-05-15T16:20:22","date_gmt":"2026-05-15T14:20:22","guid":{"rendered":"https:\/\/dlctax.ch\/?p=463"},"modified":"2026-05-15T16:20:22","modified_gmt":"2026-05-15T14:20:22","slug":"trust-et-immobilier-en-suisse","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/trust-et-immobilier-en-suisse\/","title":{"rendered":"Trust and property in Switzerland"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Is it possible to own Swiss real estate in <em>trust<\/em>This is not a tax question but a question of real estate ownership structuring in Switzerland.<br><br>Two British nationals co-own a property in Switzerland. They, along with their two US-American children, have established a US-American trust (State of New York). The <em>trust<\/em> is irrevocable. The father is the <em>grantor<\/em>, respectively <em>settlor<\/em>, while his wife and the children are the <em>trustees<\/em> and beneficiaries. None of the four is domiciled in Switzerland.<br><br>Parents are asking the administration in charge of LFAIE matters that the woman be able to transfer her half of the property to her husband, and then that the <em>trust<\/em> may be indicated as the owner in the land register. The administration refuses the transfer to <em>trust<\/em>.<br><br>The <em>trust<\/em> does not have legal personality and therefore cannot be registered as the owner of a property in the land register. <em>trustees<\/em>. (cons. 3.2.1.)<br><br>With regard to the LFAIE, both the <em>trustees<\/em> that the beneficiaries must meet the legal requirements. (recital 3.2.3.)<br><br>The <em>troost<\/em>yes, as individuals, they could all be registered as owners without needing LFAIE authorisation, as they are the spouse and descendants (see 5.2).<br><br>Federal judges consider that the absence of authorisation applies only to a direct transfer of the property. (cons. 5.5.) Indirect ownership does not benefit from the privilege for relatives. (cons. 5.6.)<br><br>Please note, this ruling only has a scope in relation to the LFAIE.<br><br>Tax questions are not concerned. In this regard, some cantonal tax authorities clearly do not want <em>trusts<\/em> in the land registers. For example, Geneva (unless practices have changed since then) considers that ownership in <em>trust<\/em> This must be analysed at the level of the kinship between the <em>trustees<\/em>. If the <em>trustees<\/em> are third parties, the tax authorities levy gift tax on transfers between third parties at a rate of 54.61%.<br>You can put a building in <em>trust<\/em>\u2026 but two changes of <em>trustees<\/em> And the capital goes into the red. Or how to say no without saying it.<br><br>The ruling is in German. It concerns a case from Bern.<br><br>Federal Supreme Court, judgment 2C_437\/2024 of 5 February 2026<\/p>","protected":false},"excerpt":{"rendered":"<p>Est-il possible de d\u00e9tenir un immeuble suisse en trust? Ce n&rsquo;est pas une question fiscale, mais une une question de la structuration de la d\u00e9tention immobili\u00e8re en Suisse. Deux ressortissants britanniques sont copropri\u00e9taires d&rsquo;un bien immobilier en Suisse. Ils constituent avec leurs deux enfants, ressortissants US-am\u00e9ricains, un trust de droit US-am\u00e9ricain (\u00e9tat de New York). [&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-463","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>Trust et immobilier en Suisse - 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\/trust-et-immobilier-en-suisse\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Trust et immobilier en Suisse - de le Court\" \/>\n<meta property=\"og:description\" content=\"Est-il possible de d\u00e9tenir un immeuble suisse en trust? Ce n&rsquo;est pas une question fiscale, mais une une question de la structuration de la d\u00e9tention immobili\u00e8re en Suisse. Deux ressortissants britanniques sont copropri\u00e9taires d&rsquo;un bien immobilier en Suisse. Ils constituent avec leurs deux enfants, ressortissants US-am\u00e9ricains, un trust de droit US-am\u00e9ricain (\u00e9tat de New York). 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