Real estate transaction costs and taxes in Switzerland

Cost

Map/zoning plan:
EUR 10-EUR 70

VAT

7.7%

Cost

N/A

VAT

N/A

Cost

From EUR 100, depending on number of entries or inscriptions on the plot (Land registry excerpt).

VAT

Nil

Cost

EUR 0–EUR 40 (Commercial Registry excerpt)

VAT

7.7%

Cost

Hourly rates starting at EUR 110 (as a rule: 0.05%–0.2% of valuation price).

VAT

7.7%

Cost

Depends on time spent and size of land.

VAT

7.7%

Cost

Exempt from VAT if construction of building started before purchase contract was signed.
VAT election possible on value of building (without land) unless exclusively used for residential purposes.

VAT

7.7%

Cost

0% – approx. 3.3% of purchase price (rates are regulated by cantonal law and vary accordingly).

Real estate transfer tax on the sale/purchase of shares in a qualifying real estate company: 0%–3.3% (rates are regulated by cantonal/municipal law and vary accordingly). Share transfer tax (stamp duty) if a contractual party or an intermediary is a securities dealer for stamp tax purposes: 0%–0.3% (depending on contractual parties and type of shares). Possible cantonal stamp duties if purchase agreement is notarized (voluntary) or concluded in certain cantons.

• Sale by a company (Swiss resident or not): 8.5% profit tax on federal level (flat rate) plus – based on cantonal law where the real estate is situated – ordinary cantonal profit tax (up to approx. 21%) or cantonal real estate capital gains tax.* 
• Sale by an individual (Swiss resident or not) out of private assets: no federal tax but cantonal real estate capital gains tax.* 
• Sale by an individual (Swiss resident or not) out of business assets (real estate dealer): profit tax on federal level (progressive, up to 11.5%) plus – based on cantonal law where the real estate is situated – ordinary cantonal income tax (progressive, up to approx. 30%) or cantonal real estate capital gains tax.*

*Cantonal real estate capital gains tax is based on profit (progressive) and holding period and the rates vary between 0% and 60%

• Sale by a Swiss resident company: 8.5% profit tax on federal level on capital gain on shares (potential participation relief) plus – based on cantonal law where the real estate is situated – ordinary cantonal profit tax (up to approx. 21%, potential participation relief) or cantonal real estate capital gains tax*. 
• Sale by a non-resident company: cantonal real estate capital gains tax* (relief/exemption might be possible based on applicable double tax treaty). 
• Sale by a resident individual (depending on whether shares are held as private or business assets): tax exempt or taxable up to 11.5% at federal level, and – based on cantonal law where the real estate is situated – ordinary cantonal income tax (progressive, up to approx. 30%) or cantonal real estate capital gains tax*. 
• Sale by a non-resident individual: based on cantonal law where the real estate is situated – cantonal real estate capital gains tax* (relief/exemption might be possible based on applicable double tax treaty).

*Cantonal real estate capital gains tax is based on capital gain (progressive) and holding period and the rates vary between 0% and 60%.