Abstract (EN)

Non-residents are often tax discriminated regarding their real estate ownership, even though some tax principles as equality and non-discrimination should protect them. France and Switzerland both share those principle but, due to their respective tax traditions (extensive for France and restrictive for Switzerland) lead non-residents to suffer heavier and different tax burden in comparison with residents. Those two principles constitute the key stone of our analysis in order to analyse these disequilibrium. In addition of that, the both countries are constrained by double tax treaties and “bilateral agreements” which both retain the previous principles. These two international regulation can actively participate in solving those unbalanced situations and therefore addressing the norm hierarchy issue.