Something to note here is that for businesses, tax payments are deductible expenses, so the effective tax rate will be lower than the sticker rate.
Is anybody investing in REIT funds in Switzerland? If so, what are your thoughts and if you want to share, for which funds did you settle and why?
Are they not dividends oriented companies ?
If you are in a capitalisation phase, it will be suboptimal as it will be highly taxed.
The tax value and taxable dividends are reduced for Swiss Real Estate funds (as the funds pay some taxes themselves). For funds tracking the SXI Real Estate Funds Broad index, the reduction is about 40%, if I remember correctly. It may be different for individual Real Estate funds, I’m not familiar with the details.