News and Guide

News from DL MoneyPark and information on the financial market and Swiss romande real estate

Published by : dl

Annuity from the right to land occupancy

The right to land occupancy is an encumbrance entered at the land register for which the occupier pays an annuity.

In some cantons, it is possible to deduct an annuity for an owner-occupied residence, just as you can deduct debtor interest.

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Distribution of interest expense

Do you have, in addition to your primary residence, a second real estate property? For example, a house or vacation apartment in Graubünden? If so, you are also subject to taxation in this canton. Consequently, it is this secondary residence tax in which your invested capital, rental value, and in the event of sale, real property gains are also taxable.

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Life insurance financed by third party funds

Income from a single-premium endowment insurance is exempt from tax if no benefit has been paid before the policyholder's 60th birthday and the contract, signed before age 66, has been in effect for over 5 years.

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Deduction of construction loan interest

In the cantons of Vaud and Geneva for example, construction loan interest is considered a cost of investment, and consequently, it cannot be deducted from your taxable income.

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Delicate life situations

Owning property as a married couple could become a source of trouble and disagreement in the event of divorce or death of one of the owners. In this section, we provide you with some things to think about in order to prepare for these situations.

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Consequences of divorce

When buying a real estate property as a married couple, special attention should be paid to the potential termination of the marriage, so as to avoid the trouble and disagreements that frequently arise when it comes to the division or transfer of assets.

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Death and real estate

Planning for death of one of the property owners is emotionally difficult. However, it is important to envision different scenarios while all is well, so that your real estate property can be retained whatever happens.

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Amortisation / Life Insurance

Amortisation is the repayment of all or part of a mortgage loan in equal instalments, usually on an annual basis.

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Direct amortisation

We understand direct amortisation to be repayment in regular instalments, directly from a mortgage loan to a lending bank. Consequently, each instalment reduces the debt and interest while increasing the tax burden. 

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Indirect amortisation

The basic principle of indirect amortisation is to maintain a constant level of mortgage debt throughout the entire loan term. Instalments are not paid directly to the mortgage account, but rather to a private 3rd pillar linked pension plan and/or private 3rd pillar linked insurance.

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