I recommend finding an accountant that specializes in real estate taxation.

Isaac,I recommend finding an accountant that specializes in real estate taxation over one that is local.

The city is incredibly expensive though income tax/personal taxation percentages are around 43% in Zürich.

So a disregarded LLC will work for what you're thinking.If the LLC must be regarded - meaning more than one member or electing partnership or scorp taxation then it is regarded and selling as yourself and buying as a regarded LLC changes the tax payer and would not work with your 1031. 

I can tell that your understanding of taxation is not wrong at the basic level and that is normal as taxes are confusing and complicated. 

It's a one-time tax at 4.28% of the purchase price that can either be paid fully by the buyer, or it can be split between the buyer and seller.

So when the appreciation environment stagnates and the local taxation and political scene becomes un landlord friendly this is what folks have to decide to do - exit CA to find better cash flow and maybe lose out on the next great appreciation run up.CA also wants to make it just a little more difficult for those monies to leave the state with the "California Clawback" whic requires you to annually report on properties you 1031 out of CA. 

Kenzie,I recommend finding an accountant that specializes in real estate taxation and has experience with multi-state tax returns.

I recommend finding an accountant that specializes in real estate taxation.

I recommend finding an accountant that specializes in real estate taxation.