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Considered in this category is any kind of real estate that you, your spouse or your minor children own. This includes any kind of housing or building, residential building, land, agricultural land and any rights attached to these examples (usufruct rights, jouissance rights, surface rights, etc…). Also considered in this category are any purchases, sales or activities as a broker related to this real estate. However, your own home that you are renting is not included.
You are included in this category if you are considered to be an entrepreneur, be it in your own name (individual enterprise), in a business partnership and / or owning more than 10% of an incorporated company.
This includes all kinds of retirement or disability pensions , including but not limited to: Swiss AVS/AHV old age insurance and Swiss AI / IV disability insurance; Swiss 2nd pillar and third pillar pensions. This also includes any non-Swiss equivalent. This does not include any income from other social insurance, such as accident insurance or unemployment insurance.
This includes your own disability, your children's, if you're married your spouse and any person for which you might paying their disability costs.
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