The SUPSI Tax & Competence Center, in collaboration with SVIT, is organising a seminar dedicated to some of the most relevant issues in real estate taxation.

Through the analysis of practical cases, the seminar will first examine the tax effects arising from the creation of a building right, with particular attention to the distinction between remuneration for the use of land and the transfer of an existing building, as well as the related consequences in terms of income tax, real estate gains tax, tax on transfers recorded in the land register, and stamp duty.

The seminar will also address the deferral of taxation in the event of reinvestment in a primary residence, a topic of particular interest for those who sell a residential property and intend to use the proceeds to purchase or build a new home for their own use.

The tax implications of the dissolution of collective ownership arrangements, such as co-ownership and communities of heirs, will then be examined, with specific regard to cases in which the division takes place with or without equalisation payments and to the emergence of any latent tax liabilities.

A specific focus will finally be dedicated to professional real estate trading: when does the management of private assets go beyond mere administration and qualify as a self-employed gainful activity? In light of the recent case law of the Federal Supreme Court, the seminar will discuss the relevant indicators — duration of ownership, frequency of transactions, financing through third-party funds, planning, and use of profits — as well as the need to carry out an overall assessment of the specific case.

Speakers
Rocco Filippini
Attorney-at-law, MAS SUPSI in Tax Law and in Economic Law and Business Crime, Deputy Director of the Tax Division of the Canton of Ticino

Riccardo Varini
Attorney-at-law and notary, former inspector of the land and commercial registers of the Canton of Ticino

Fee
CHF 175.-

Registration
https://bit.ly/convegno-14-10-2026