1) Death Duties

This tax depends on whether the specific case involves direct descendant heirs or not. In Switzerland for direct line inheritance, death duties are 5.25 % of the 80 % of the fiscal value.

It is recommended that you consult a notary regarding the implementation of the Swiss law in this matter compared to the law in your country of origin.

2) Property Gains Tax

In case of resale, the notary must according to the law withhold 5 % of the sale price to guarantee the payment of the property gains tax. The taxable profit is the difference between the sale price and the cost price: cost price = purchase price (which is not indexed to the Swiss index of consumer price) + purchase costs + extras (special works) + commission paid for the resale. Once the breakdown has been submitted to the Tax Office, the notary reimburses, if need be, the balance to the vendor. The percentage of the tax is degressive taking into account the years that you have owned the property.

30 % the first year on the net profit made, and afterwards for example:

18 % after 5 years, 15 % after 10 years, 10 % after 20 years and 7 % from 24 years.

If needed, we can provide a brochure a detailed brochure regarding the resale of properties

For any additional questions, please contact our office.

Our sales team is available on +41.24.495.95.95

This document is for information only and does not constitute any part of a contract.

Villars, February 2009