Depending on the building, you will have to wait 6 or 20 years
before reselling, unless you can prove that you are in dire straits financially and need
to sell. So you have to realise that this is a long-term commitment.
You must sell to a Swiss. There are many Swiss pension and insurance
funds which buy apartment buildings, as well as many private investors, so it should not
be difficult to find a buyer.
The tax rate on capital gain is very low if you wait the requested
time before selling. After 15 years, the tax rate decreases dramatically and should cause
you no concern.
Depending on your will, it will usually go to your spouse and
children, or if you don't have any, to your siblings and parents.
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