For this reason, the acquisition of real estate is deemed to constitute:
- Acquisition of the ownership of a real estate plot
- Sole ownership
- Total ownership
- Co-ownership
- Condominium ownership
- Construction entitlement
- Residential entitlement
- Usufruct
- Acquisition of units in a legal entity whose actual purpose is the purchase of real estate plots
- Stock corporation
- Limited partnership
- Limited liability company
- Cooperative
- Exception: Acquisition of listed shares on a stock exchange in Switzerland
- Participation in a company without legal personality that is capable of owning assets whose actual purpose is the purchase of real estate plots
- General partnership
- Limited partnership
- Acquisition of a unit in a real estate investment fund whose units are not regularly traded on the market
- Exceptions
- Acquisition of investment fund units that are regularly traded on the market outside the stock exchange
- Acquisition of units in an investment company with variable capital (SICAV)
- Acquisition of units in an investment company with fixed capital (SICAF)
- Acquisition of units in a limited partnership for collective capital investments
- Exceptions
- Establishment and exercise of a purchase entitlement, pre-emptive right or repurchase entitlement pertaining to a real estate plot
- Acquisition of other rights that could procure the acquirer a status similar to that of a landowner
- long-term tenancy agreement with unconventional contractual provisions
- e.g. with a one-off rental charge
- e.g. with a waiver of the approval of significant structural alterations
- e.g. with a loan agreement that offsets the rental charge against the loan interest
- Financing the purchase of the development of the real estate plot over the usual limit imposed by Swiss banks (as a rule 80 percent of the market value)
- Construction prohibition and similar ownership restrictions on the neighbouring plot subject to the obligation to obtain a permit pursuant to BewG
- long-term tenancy agreement with unconventional contractual provisions
- Relocation of company domicile abroad, while retaining rights to a real estate plot
- even if the company shares remain controlled by Swiss citizens