Thinking of investing in real estate in Switzerland

You would think, but this is not the case. This counts as “Wirtschaftliche Handänderung” and is treated in the same way as the default “Zivilrechtliche Handänderungen”. If something is essentially a sale of your real estate property, how you go about it doesn’t matter.

For reference check 5.3.2.2 in Besteuerung
der Grundstückgewinne (German)
by SKK.

2 Likes