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Brissago (TI) UBS Real Estate Local Fact Sheet

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Brissago (TI) UBS Real Estate Local Fact Sheet Chief Investment Office Wealth Management Municipality Brissago (TI) UBS Real Estate Local Fact Sheet 12/2017 Canton MS region Municipality Spatial classification Market overview Municipality (MU) Brissago Municipality Brissago MS region (MS) Locarno Compared to all municipalities within the canton Switzerland Canton (CT) Ticino Price - medium segment (2017-Q3) min max min max Single-family houses Owned apartments Basic information Rental apartments Municipality Brissago Price increase, 3 years - medium segment ZIP code 6614…6616 Single-family houses FSO municipality number5097 Owned apartments FSO municipality typeTourist municipality Rental apartments Population (2016) 1'773 Demand - supply Elevation 246 meters above sea level Population growth (2016) Total area 17.78 km² Canton (2016/17) of which settled area7.5% Vacancy rate (2017) of which agricultural area 5.6% Population density 99.7 residents/km² Location ratings: Municipality MS region Share of second homes above 20% yes min max min max Single-family houses Owned apartments Rental apartments Office space Retail space Sources: FSO, FTA, Hinny, ARE, UBS UBS Real Estate Local Fact Sheet Population Brissago (TI) Total population Constant resident population Population development (Index 2007=100) 2014 2015 2016 115 MU Brissago 1'800 1'769 1'773 110 MS Locarno 69'461 69'672 70'214 CT Ticino 350'363 351'946 354'375 105 CH Switzerland 8'237'666 8'327'126 8'419'550 100 95 Population growth 2014 2015 2016 90 MU Brissago -0.1% -1.7% 0.2% 85 MS Locarno 0.4% 0.3% 0.8% 80 CT Ticino 1.1% 0.5% 0.7% 07 08 09 10 11 12 13 14 15 16 CH Switzerland 1.2% 1.1% 1.1% CH MU MS CT Age structure Foreigners Age structure Percentage of foreigners 2016, by age group0-29 30-49 50-69 70+ In terms of the general population 2006 2011 2016 MU Brissago 19.2% 20.1% 32.9% 27.7% MU Brissago 17.7%19.9% 22.0% MS Locarno 27.1% 25.6% 28.9% 18.4% MS Locarno 22.1%23.0% 23.8% CT Ticino 29.1% 27.4% 27.3% 16.2% CT Ticino 25.1% 26.2% 28.1% CH Switzerland32.7% 28.7% 25.6% 13.0% CH Switzerland 20.7%22.8% 25.0% 30-49 as main takers of SFH | 50-69 as main takers of OA Neighboring municipalities – Percentage of foreigners 2016 Age quotient 0% 10% 20% 30% 40% 2016 MU MS CT CH Age quotient 69.2% 43.2% 36.9% 29.3% Brissago Ronco s. Ascona Age pyramid (2016) Centovalli 99+ Gambarogno Ascona 90 Losone 80 Terre/Pedemonte 70 Locarno 60 Muralto 50 Orselina 40 30 Migration 20 Migration balance In terms of the general population 2014 2015 2016 10 MU Brissago 0.8%-1.0% 1.4% 00 MS Locarno 0.6% 0.6% 0.9% 2.5% 1.5% 0.5% 0.5% 1.5% 2.5% CT Ticino 1.0% 0.5% 0.7% CH MS Excess MS Excess CH Main takers, SFH Main takers, OA CH Switzerland 0.9% 0.9% 0.9% Rental apartments – Change in the age structure 2016 vs. 2000 Population – growth contributions, total 2014 - 2016 1.5% 6.0% 1.0% 4.0% 0.5% 2.0% 0.0% 0.0% -2.0% -0.5% -4.0% -1.0% -6.0% -1.5% 00 10 20 30 40 50 60 70 80 90 99+ -8.0% MU MS CT CH Change compared to 2000 Main takers, SFH Main takers, OA Birth rate International Inter-cantonal Intra-cantonal Other Growth rate, total Page 2 UBS Real Estate Local Fact Sheet Income & assets Brissago (TI) Net income Income per taxpayer Income per taxpayer, Index 2006=100 In CHF 2012 2013 2014 115 MU Brissago 56'712 57'544 58'471 MS Locarno 66'968 67'388 68'223 110 CT Ticino 75'689 76'339 78'383 105 CH Switzerland 82'022 82'682 84'186 100 Income per taxpayer 75'000+ In CHF 2012 2013 2014 95 MU Brissago 160'459 155'842 150'549 MS Locarno 140'985 141'033 139'854 90 06 07 08 09 10 11 12 13 14 CT Ticino 147'667 149'270 151'361 CH Switzerland 142'093 142'989 145'241 CH CH 75+ CT CT 75+ MS MS 75+ Percentage of taxpayers by income class in CHF 1000, 2014 Percentage of income by income class in CHF 1000, 2014 0% 20% 40% 60% 80% 100% 0% 20% 40% 60% 80% 100% MU MU MS MS CT CT CH CH 0-19.9 20-29.9 30-39.9 40-49.9 50-74.9 75+ 0-19.9 20-29.9 30-39.9 40-49.9 50-74.9 75+ Neighboring municipalities – income per taxpayer in CHF 1000, 2014 Income spectrum per taxpayer in CHF, 2014 0 20406080100 10%-Q - 50%-Q 50%-Q - 90%-Q Region Brissago MU Ronco s. Ascona MS Centovalli CT Gambarogno 0 20'000 40'000 60'000 80'000 100'000 120'000 Ascona Income spectrum per taxpayer 75'000+ in CHF, 2014 Losone Terre/Pedemonte MU Locarno MS Muralto CT Orselina 0 50'000 100'000 150'000 200'000 250'000 Net assets Assets per taxpayer Assets per taxpayer In CHF 2012 2013 2014 400'000 73% CT Ticino 213'071 225'397 240'034 350'000 CH Switzerland 308'707 323'671 337'235 72% 300'000 71% Percentage of taxpayers by asset level in CHF 1000, 2014 250'000 0% 20% 40% 60% 80% 100% 200'000 70% 150'000 69% CT 100'000 68% 50'000 CH 0 67% 08 09 10 11 12 13 14 0 1-50 51-100 101-200 201-1000 1000+ CT CH CT in % of CH average (right scale) Page 3 Income taxes UBS Real Estate Local Fact Sheet Taxes Brissago (TI) Income taxes, individuals Charts: Cantonal and municipal earned income tax burden in %, Vertical axis = tax burden The median value of the relevant municipalities is given in terms of the MS regions, Horizontal axis = earned income in CHF 1000 cantons and Switzerland Single persons Spectrum CH Spectrum CT MU Income in CHF 1000 20 30 50 70 100 35% MU Brissago 1.38 3.34 6.46 9.44 12.13 30% MS Locarno 1.45 3.52 6.82 9.97 12.80 CT Ticino 1.45 3.52 6.82 9.97 12.80 25% CH Switzerland 1.47 3.96 9.08 12.26 14.88 20% Income in CHF 1000 150 200 300 500 1000 15% MU Brissago 14.85 16.49 18.37 20.41 22.33 10% MS Locarno 15.67 17.40 19.39 21.55 23.58 5% CT Ticino 15.67 17.40 19.39 21.55 23.58 CH Switzerland 17.59 19.43 21.26 22.55 23.58 0% 0 152030405070901251752504001000 Married without children Income in CHF 1000 20 30 50 70 100 35% MU Brissago 0.20 0.98 2.45 4.01 7.34 30% MS Locarno 0.20 1.02 2.58 4.23 7.75 CT Ticino 0.20 1.02 2.58 4.23 7.75 25% CH Switzerland 0.00 1.03 3.92 7.33 9.88 20% Income in CHF 1000 150 200 300 500 1000 15% MU Brissago 11.43 13.70 16.70 19.56 21.81 10% MS Locarno 12.06 14.46 17.63 20.64 23.02 5% CT Ticino 12.06 14.46 17.63 20.64 23.02 CH Switzerland 12.92 15.44 18.34 21.09 22.90 0% 0 152030405070901251752504001000 Married with 2 children Income in CHF 1000 20 30 50 70 100 30% MU Brissago 0.20 0.13 0.08 1.59 3.97 MS Locarno 0.20 0.13 0.081.68 4.19 25% CT Ticino 0.20 0.13 0.08 1.68 4.19 20% CH Switzerland 0.00 0.00 0.85 3.00 6.40 15% Income in CHF 1000 150 200 300 500 1000 MU Brissago 7.98 11.07 14.76 18.37 21.21 10% MS Locarno 8.42 11.69 15.58 19.39 22.39 5% CT Ticino 8.42 11.69 15.58 19.39 22.39 CH Switzerland 10.42 12.95 16.30 19.92 22.34 0% 0 152030405070901251752504001000 Retirees Income in CHF 1000 20 30 50 70 100 35% MU Brissago 0.20 0.13 2.39 5.47 9.49 MS Locarno 0.20 0.13 2.52 5.77 10.01 30% CT Ticino 0.20 0.13 2.52 5.77 10.01 25% CH Switzerland 0.20 2.05 6.59 9.72 12.64 20% Income in CHF 1000 150 200 300 500 1000 15% MU Brissago 13.80 16.26 19.41 22.36 24.67 10% MS Locarno 14.57 17.16 20.48 23.60 26.04 CT Ticino 14.57 17.16 20.48 23.60 26.04 5% CH Switzerland 16.27 18.62 21.56 24.17 25.90 0% 0 2535456080100150200300500 Page 4 Taxes on wealth & profits UBS Real Estate Local Fact Sheet Taxes Brissago (TI) Taxes on wealth – individuals Charts: Married without children Vertical axis = tax burden Tax rates in ‰, 2016 horizontal axis = assets in CHF 1000 Wealth taxes by level of net assets Spectrum CH Spectrum CT MU Wealth in CHF 1000 50 100 150 200 300 1.2% MU Brissago 0.00 0.00 0.00 0.00 1.68 1.0% MS Locarno 0.00 0.00 0.00 0.00 1.77 CT Ticino 0.00 0.00 0.00 0.00 1.77 0.8% CH Switzerland 0.00 0.00 0.74 1.21 2.02 0.6% Wealth in CHF 1000 500 800 1000 5000 10000 0.4% MU Brissago 2.74 3.44 3.83 5.60 5.95 MS Locarno 2.89 3.63 4.05 5.91 6.28 0.2% CT Ticino 2.89 3.63 4.05 5.91 6.28 CH Switzerland 3.13 3.83 4.19 5.82 6.01 0.0% 0 75 150 250 400 600 1000 5000 Tax on profits, legal entities Rate of tax on profits Rate of tax on profits – spectrum Switzerland Within the canton Main hub Min.
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