Jurisdiction
In the Canton of Berne, the real estate gains tax is levied by the municipalities where the sold property is located.
Tax rate
The tax rate in the Canton of Berne is progressive. This means that the higher the taxable profit, the higher the percentage burden. The rate is 10% for gains from CHF 5,000 and increases to 40% for gains over CHF 100,000.
Holding period
From the fifth year of ownership of the property, a tax reduction of 2% is applied until a maximum reduction of 70% is reached and this up to 35 years of ownership.
In addition, if the holding period is less than one year, a supplement of 70% is applied and must be paid. This amounts to 50% for a holding period of 1 to 2 years, 35% for 2 to 3 years, 20% for 3 to 4 years and finally 10% for 4 to 5 years.
Taxation mode - Monistic or dualistic system
Gains on disposal are exclusively paid once and are not subject to any further taxation (monist system).
However, the canton of Berne has a special feature in that gains realised professionally on sale are subject to income tax if at least ¼ of the price originally paid was invested in measures increasing the value of the property.
Minimum amount
Gains of less than CHF 5,200 are not subject to real estate gains tax in the canton of Berne.
Basics and useful links
You can find the relevant legal texts here: §§ 126-148 StG
For real estate gains tax in the Canton of Berne, you can use the online form of the Berne tax authorities to calculate the tax.
All the indications in this article are provided for information purposes only. We invite you to contact the competent authorities or an advisor for a personalised recommendation.
General information on the Swiss property gains tax can be found here.
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