{"id":4891,"date":"2021-05-15T12:57:13","date_gmt":"2021-05-15T11:57:13","guid":{"rendered":"https:\/\/swisnot.trisdemo.ch\/domaines\/propriete-en-nom-ou-en-societe\/"},"modified":"2021-05-31T16:49:58","modified_gmt":"2021-05-31T15:49:58","slug":"owner-in-own-right-or-as-a-company","status":"publish","type":"portfolio","link":"https:\/\/www.swisnot.ch\/en\/domaines\/owner-in-own-right-or-as-a-company\/","title":{"rendered":"Owner in own right or as a company"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-38a8t1-8102d5d540618e5436aa115c51a650ff\">\n.avia-section.av-38a8t1-8102d5d540618e5436aa115c51a650ff{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.swisnot.ch\/wp\/wp-content\/uploads\/2021\/05\/Droit-Immobilier-_-swiNot.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-38a8t1-8102d5d540618e5436aa115c51a650ff main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  full-width avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-75 av-height-75  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_pc='75' data-av_min_height_opt='75'><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-4891'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-kosl3a9z-4e21a46a4418908cc890f9fafd8603a3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock header-text trs-animation animate__fadeInUp'  itemprop=\"text\" ><div class=\"header-text-container\">\n<div class=\"title-container\">\n<h1><\/h1>\n<\/div>\n<div class=\"path-container\"><a href=\"https:\/\/swisnot.ch\/en\/fields\/\">\/ Fields of activity<\/a><a href=\"https:\/\/swisnot.ch\/en\/domaines\/property-law\/\"> \/ Property law<\/a><\/div>\n<\/div>\n<\/div><\/section>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-4891'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kov804rj-8405d03f5e2b49366e1a6cc92bd32b9c\">\n#top .av-special-heading.av-kov804rj-8405d03f5e2b49366e1a6cc92bd32b9c{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-kov804rj-8405d03f5e2b49366e1a6cc92bd32b9c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-kov804rj-8405d03f5e2b49366e1a6cc92bd32b9c .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-kov804rj-8405d03f5e2b49366e1a6cc92bd32b9c av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_after_av_section  el_before_av_hr  avia-builder-el-first  trs-special-underline'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Owner in own right or as a company<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-koppn431-54bb785ae51108e53f5000dda3332219\">\n#top .hr.hr-invisible.av-koppn431-54bb785ae51108e53f5000dda3332219{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-koppn431-54bb785ae51108e53f5000dda3332219 hr-invisible  avia-builder-el-3  el_after_av_heading  el_before_av_three_fourth '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-132456d-47db9f48863854cc7017ddb1d083ebb4\">\n.flex_column.av-132456d-47db9f48863854cc7017ddb1d083ebb4{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-132456d-47db9f48863854cc7017ddb1d083ebb4 av_three_fourth  avia-builder-el-4  el_after_av_hr  el_before_av_one_fourth  first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-kopppfu0-6b3db85f97d136a5a48653d9e3338d83 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3><strong>Owner in own right or as a company: advantages and disadvantages according to the intercantonal or international context<\/strong><\/h3>\n<p>Robert-Pascal FONTANET, notary in Geneva, and Philippe FR\u00c9SARD, notary and lawyer in Berne<\/p>\n<p>There are two ways of owing a piece of property: either directly in your own name or through a legal person which you control. The first solution is simple, but is it always preferable? By adopting the second, you transform immovable property into movable properties in your estate: securities or shares in the company. If your home, company and building are all located in the same place, the consequences will probably not be major, at least not in Switzerland.<\/p>\n<p>For tax-related matters, it is usually better to be the owner yourself than working through a legal person: that is why, with a certain number of tax advantages available, many estate management companies were liquidated between 1995 and 2003. However, the consequences can be quite the opposite, and spectacular, if the operation is on the international level.<\/p>\n<h3><strong>In civil law<\/strong><\/h3>\n<p>For property owners, civil law rules are determined by the location of the building. If you own a piece of property on the French Riviera, French law determines your freedom to designate your heirs and the formalities needed for the transfer or division of your property.<\/p>\n<p>In Swiss law, it is possible to sign an inheritance agreement with your heirs and freely agree how the succession will be settled. You can therefore attribute your shares &#8211; therefore your property &#8211; to whoever you want, without risk of a challenge after your death. Inversely, such a procedure is very difficult under French law if you are the personal owner of a property.<br \/>\nIn Swiss law again, it is possible to designate an executor who will have the capacity to sell your property, according to your instructions and according to his\/her\/its appreciation, even though your heirs do not all agree. Here again, French law does not offer this faculty in property law, if you leave an heir with a claim to your assets.<\/p>\n<p>However, when the property is owned by a legal person in which you own shares, your succession is based on the latter and not on the property itself. These shares are movable goods, subject to law applicable in your place of residence, or, even better, to the one you will have chosen in your will, if you are a foreign national! You can thus have more flexibility than afforded by the civil law applicable in the location of the property.<\/p>\n<h3><strong>And tax law?<\/strong><\/h3>\n<p>Under these circumstances, the creation of a property company can prove to be extremely attractive in fiscal terms too.<\/p>\n<p>Indeed, successions or donations to the spouse are no longer taxed in Switzerland and, in all cantons except Appenzell (AI), Neuch\u00e2tel and Vaud, there is no tax on descendants either. In the cantons of Soleure and Grisons, there is a low tax on the inheritance value. In addition, there are considerable rebates and these duties are very low in Switzerland in comparison with other countries.<br \/>\nIn French fiscal law, for example, direct heirs pay 5 to 40% tax, even once rebates have been deducted! Since 22nd August 2007, the surviving spouse is exempt from paying tax.<\/p>\n<p>We can also reveal that international agreements to avoid dual taxation on successions are not applied on donations. Caution is therefore recommended!<\/p>\n<h3><strong>Costs and formalities<\/strong><\/h3>\n<p>To take advantage of this, an estate management company or &#8220;SCI&#8221; (soci\u00e9t\u00e9 civile immobili\u00e8re) must be set up in France. It is recommended to use the services of a French notary to create it. (what normaly cost around \u20ac2,500).<\/p>\n<p>If you have opted for this solution at the time of purchase, it will not cost you anything more. However, if you already own the property you transfer to the new estate management company, you will need to pay extra costs. But this remains reasonable as, for a building valued at \u20ac300,000, this is estimated at around \u20ac7,500 (incorporation and transfer costs).<\/p>\n<h3><strong>Conclusion<\/strong><\/h3>\n<p>Creating a legal person to own property could be solution for you if this property is in a country where civil law is more restrictive and in a country or canton where the tax law is less favourable than in your place of residence. Even if you did not adopt this solution at the outset, it is probable that it is now worth the trouble.<\/p>\n<p><em>To resolve matters in the best possible way, do not hesitate to consult your notary.<\/em><\/p>\n<p>Geneva and Berne, 1st January 2011<\/p>\n<\/div><\/section><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2o0v39-10201a0b79540da5b99e31f363a9651e\">\n.flex_column.av-2o0v39-10201a0b79540da5b99e31f363a9651e{\nborder-radius:0px 0px 0px 0px;\npadding:0px 20px 0px 20px;\n}\n<\/style>\n<div  class='flex_column av-2o0v39-10201a0b79540da5b99e31f363a9651e av_one_fourth  avia-builder-el-6  el_after_av_three_fourth  avia-builder-el-last  flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6\">\n#top .av-special-heading.av-kopqirvd-8baf0f142163eb456c0d8e0d62d3a7c6{\npadding-bottom:10px;\n}\nbody 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