Beurteilung Nutzniessung bzw. Wohnrecht

Evaluation of usufruct or right of residence shows advantages and disadvantages

If the parents wish to continue to live in the property after the transfer within the family, it makes sense to assess usufruct or right of residence.

What is the difference between a usufruct and a right of residence?

The two rights have various differences. For example, unlike the holder of the right of residence, the usufructuary can not only use the Real Estate himself, but can also rent it out to third parties. For this reason, they also bear the full ordinary tax burden (income and wealth tax), whereas the right-of-residence holder only pays tax on the imputed rental value (income tax).

What are the formal requirements if I want to establish a usufruct or right of residence for my single-family home?

Both a usufruct and a right of residence must be publicly notarized and entered in the land register in order to be valid.

Are these rights transferable?

No, neither the usufruct itself nor the right of residence are transferable or inheritable.

How else can the "right to stay" be regulated?

It is also conceivable, for example, to conclude a written rental agreement.

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Oliver Kölliker

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Attorney at Law, holder of the Lucerne notary patent, patented trustee

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