The following transactions in particular are liable to taxation:
- Acquisition of real estate / disposal of real estate
- Real estate transfer tax
- Real estate transfer tax is not imposed in every canton
- The tax practices in those cantons that impose a real estate transfer tax vary
- Capital gains tax
- 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)
- Zurich System (strictly property taxation for all legal entities)
- Real estate transfer tax
- Construction of property
- VAT
- Use of property
- Property tax
- Property taxes are not imposed in every canton
- The tax practices in those cantons that impose a property tax vary
- For individuals and partnerships
- Taxation of rental value of owner-occupied property
- for optional investments
- VAT
- Property tax