Matthorn Capital

Last updated: 30.04.2026

The criteria for the peer group is that the fund invests at least 50% in Non-Residential (Direct) real estate in Switzerland, including commercial, retail, hospitality, logistics, industrial.

Non-Residential (Direct) only includes Swiss real estate funds which are a direct owner of the buildings in the portfolio. As a result, the income and wealth taxes are paid by the fund, benefiting from tax rates that are generally more favorable than those of ordinary taxpayers. The dividend is neither taxable nor subject to withholding tax for unit holders domiciled in Switzerland, as all taxes are paid by the fund. Only non-real estate assets and revenues are subject to taxation for the unit holders.