Artikel, Notizen und Markierungen werden geladen... Bitte um etwas Geduld.
Federal Act on the Acquisition of Immovable Property in Switzerland by Foreign Non-Residents (ANRA)
of 16 December 1983 (Status as of 1 March 2021)
Art. 6Controlling interest
1 A foreign non-resident holds a controlling interest if he or she as a result his or her financial participation, voting rights or for other reasons has a decisive influence over the administration or operational management of a business, whether alone or jointly with other foreign non-residents.
2 The control of a legal entity by foreign non-residents is presumed if they:
own more than a third of the share capital, capital contributions or cooperative capital;
b.
hold more than a third of the votes in the general or members general meeting;
c.
make up the majority of the foundation board or of the beneficiaries of a private foundation;
d.
provide the legal entity with repayable financial resources that represent more than the half of the difference between the assets of the entity and its debts due to persons not requiring authorisation.
3 The control of a general or limited partnership by foreign non-residents is presumed if one or more of them:
a.
are partners with unlimited liability;
b.
provide the company as limited partners with financial resources exceeding one third of the equity capital of the partnership;
c.
provide the company or partners with unlimited liability with repayable financial resources that represent more than the half of the difference between the assets of the partnership and its debts due to persons not-requiring authorisation.
4 The control of a real estate fund by foreign non-residents is presumed if its administration within the meaning of this Act is carried out by a foreign non-resident and the fund manager is a foreign non-resident.19
5 The control of a real estate SICAV by foreign non-residents is presumed if its administration within the meaning of this Act is carried out by a foreign non-resident and foreign non-residents:
a.
hold more than one third of the votes for the entrepreneurs’ share capital;
b.
make up the majority of the board;
c.
provide repayable financial resources that represent more than the half of the difference between the assets of investor share capital of the real estate SICAV and their debts due to persons not requiring authorisation.20