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Five natural persons resident in Italy are holders of bearer shares in a real estate company under Swiss law that owns a real estate complex consisting of three apartments and the land in front of it.

The shares held are representative of an unqualified shareholding in the Swiss company and are not held under a corporate regime.

Based on an out-of-court agreement signed years ago with the Swiss authority, the shares give each shareholder the right to use one of the apartments specifically identified and the land in front of the building (to the extent of 1/5).

Two shareholders intend to leave the company by obtaining the personal registration of the property in use.

He wonders if it is possible, with what methods and tax costs according to Italian law.

Updated February 2019

Assignment to a resident natural person of real estate held by a Swiss company

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