Information on selling property in Switzerland for those resident abroad.
| In case of resale, the notary must by law retain 5% of the sale price to guarantee the payment of tax on property gains. The taxable profit is the difference between the sale price and the cost price. Cost price = sale price (which is not indexed to the Swiss consumer prices index) + buying expenses + improvements (special works) + eventual agent’s commission on resale. When the fiscal authority has given its decision, the notary will reimburse, if necessary, the balance to the vendor. The tariff of the tax decreases according to the duration of ownership: 1 year 30 % 1 year - 2 years 27 % 2 years - 3 years 24 % 3 years - 4 years 22 % 4 years - 5 years 20 % 5 years - 6 years 18 % 6 years - 7 years 17 % 7 years - 8 years 16 % 8 years - 9 years 15 % 9 years - 10 years 15 % 10 years - 11 years 14 % 11 years - 12 years 14 % 12 years - 13 years 13 % 13 years - 14 years 13 % 14 years - 15 years 12 % 15 years - 16 years 12 % 16 years - 17 years 11 % 17 years - 18 years 11 % 18 years - 19 years 10 % 19 years - 20 years 10 % 20 years - 21 years 9 % 21 years - 22 years 9 % 22 years - 23 years 8 % 23 years - 24 years 8 % dès 24 years 7 % Years of occupation proven by the taxpayer count double (for Swiss or residency permit holders). For any additional questions, please contact our sales team on This document is for information only and does not constitute any part of a contract. Villars, February 2009/me |