Taxes

The following transactions in particular are liable to taxation:

  • Acquisition of real estate / disposal of real estate
    1. Real estate transfer tax
      1. Real estate transfer tax is not imposed in every canton
      2. The tax practices in those cantons that impose a real estate transfer tax vary
    2. Capital gains tax
      1. St. Gallen System (property tax imposed on non-private properties through income and capital gains taxes, with accounting benefits, in particular for the loss statement)
      2. Zurich System (strictly property taxation for all legal entities)
  • Construction of property
    1. VAT
  • Use of property
    1. Property tax
      1. Property taxes are not imposed in every canton
      2. The tax practices in those cantons that impose a property tax vary
    2. For individuals and partnerships
      1. Taxation of rental value of owner-occupied property
    3. for optional investments
      1. VAT

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