Taxation of Capital Gains

Information about capital gains tax on property purchases in Switzerland...

Private capital gains derived from sales of movable assets are not taxed.

Property Gains Tax

When a property is sold, the profit made is subject to property gains tax by the seller, or should be declared as income.

Property Transfer Tax

In the case of real estate being passed on, property transfer tax is imposed. It is payable by the purchaser of the property. The cantons of Zurich and Schwyz don’t levy this tax.