The real estate gains tax

The property gains tax is a special income tax. It taxes the profit realized from the increase in value.

Property Gains Tax

In the case of property gains tax, a distinction must be made between two systems. In the monistic system, it is a tax on private capital gains and capital gains on business assets. The dualistic system assumes a private capital gain and an ordinary income tax or profit tax on capital gains on business assets.

The tax is collected directly by the cantons. These have the right to levy the tax, while the federal government does not levy taxes on property gains.

The taxpayer is the person who sells the property. Even if an agreement is made that the buyer will pay the tax debt, this does not change the legal subjective tax obligation.

The tax object is the profit realized from the disposal.

In addition to the remunerative disposal through transfer of ownership (sale), there are also other factual conditions that lead to a disposal-equivalent taxation. This is the case with restrictions on ownership, the transfer of minority stakes in real estate companies, private contributions within the framework of the dualistic system, and realized planning gains that have come about without disposal.

Profit Calculation

Profit calculation is based on the actual profit made. Also, the increase in value that occured without the owner's involvement must be taxed.

Profit is calculated as the surplus of revenue minus the investment costs.

Investment costs include the purchase price, all services provided by the former acquirer, value-enhancing expenses, and other costs such as land registry fees or change of ownership taxes.