Real Estate Acquisition by Persons Abroad: Mastering the Workings of the Lex Koller in 2026
The acquisition of real estate in Switzerland by persons domiciled abroad, or by foreign nationals residing in Switzerland, remains a complex subject governed by the Federal Act on the Acquisition of Immovable Property by Persons Abroad (GIPA/ANAG), more commonly known as the "Lex Koller". In the current Swiss real estate landscape, marked by price pressure










