A tax turning point that changes everything: why the abolition of the imputed rental value is shaking up Swiss real estate On September 28, 2025, Switzerland made a historic decision: the abolition of the imputed rental value was approved by a large majority of voters. (Thanks to our German-speaking friends!) This change, awaited for decades, is far more than a technical adjustment. It represents a major...
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The LFAIE (Federal Act on the Acquisition of Real Estate by Persons Abroad) strictly regulates the purchase of real estate in Switzerland by non-residents. It monitors and limits these acquisitions to protect the local market. As a foreign investor or resident, you need to be aware of these rules to avoid any blockage or penalties. In this article, we explain how the LFAIE works, its concrete impacts...