What is the transfer tax?

Purchase
Sale

The transfer tax is a cantonal tax, levied by the cantons or their communes when a property is transferred between two people.

In which situations is the transfer tax due?

 

The transfer tax is necessarily due in the event of a sale and therefore a property transaction. Depending on the canton and the personal situation, the tax may be due in the case of succession, compulsory realisation proceedings or transfer between close relatives.

 

Who has to pay the transfer tax?

 

Generally speaking, in most cases, the buyer is responsible for paying the transfer tax. However, both the buyer and the seller may be liable for the transfer tax. In this case, each party pays half of the amount. Since each canton has its regulations concerning the taxpayer, we recommend that you contact the administration at the place of sale.

 

What is the amount of the transfer tax?

 

The amount of the transfer tax is generally indexed to the purchase price of the property. If no purchase price has been determined, for example in the case of an inheritance, then the market value will apply. However, the basis for calculating the tax may differ from canton to canton and from situation to situation. In most cantons, the transfer tax is between 1 and 3% of the value of the property.

By Charline Demange, July 28, 2022

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