Transaction Costs

The transaction costs include in particular:

  • Registration fees
  • Property transfer costs
  • Guarantee of the organisation of entitlements
  • Guarantee of payment in return for due conclusion of the transaction (e.g. upon settlement with bank cheque or engagement of the services of an escrow agent)
  • Agent to monitor procedures in cases of complex properties
  • Charges
  • Land taxes

The cost components are set out in the following list:

Transaction Costs

Type of costs

Basis of Calculation


Real estate transfer


Broker’s fee

Purchase price (possibly compensation for granting a right to purchase)

2% – 6%

Property valuer’s fee

Complexity of the property

CHF 150/h to CHF 250/h

Registration fees (notary’s fees)

Purchase price

0,66% – 5,7%

Property transfer fees (land register fees)

Purchase price

1% – 3%

Property transfer tax (usually ½ payable by the vendor / ½ by the buyer)

Purchase price

1% – 3%

Capital gains tax on property (without another informal agreement to the detriment of the vendor)

Capital gain

10% – 66%, depending on the location for tax purposes and length of ownership

Creation of rights


Creation of condominium ownership

Adviser’s fee

Approx. CHF 4,000, depending on the number of condominium units and the number of infrastructure investments

Operation / management


Administration agreement

Annual net rental income

3% – 7%

Letting agreement

Annual net rental income

3% – 7%

Administration of condominium

Buildings insurance value p.a.

Depends on the number of condominium units 1,3%o to 2%o, usually with additional fees

Property tax

Tax base or market value

approx. 2%

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