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Glossary

Real Estate Capital Gains Tax

Real Estate Capital Gains Tax is a cantonal tax on the gain from the sale of a property. The taxable amount is the difference between the sale proceeds and the investment costs, that is the purchase price plus value-enhancing investments. Apart from the gain, the holding period usually determines the rate: the shorter the ownership, the higher the tax tends to be. For an owner-occupied home, the tax can be deferred under certain conditions when a replacement property is acquired.

At a glance

01

The taxable amount is the property gain, that is the sale proceeds less the investment costs (purchase price plus value-enhancing expenditure).

02

Real Estate Capital Gains Tax is a purely cantonal and municipal tax; rates and holding-period rules differ from canton to canton.

03

When a permanently owner-occupied home is replaced, the tax on the reinvested portion of the gain is deferred, not waived.

Frequently asked questions

The taxable gain is the difference between the sale proceeds and the investment costs. The investment costs include the original purchase price as well as value-enhancing investments, for example an extension or upgrade. Pure maintenance costs are not included, as they were already deductible for income tax purposes.
When a permanently and exclusively owner-occupied home is sold, the tax can be deferred if the proceeds are reinvested within a reasonable period in a replacement property in Switzerland used in the same way. The deferral applies only to the reinvested portion of the gain. The exact deadlines and conditions are set by the cantons.

Part of the topic

Steuern (privat)

Sources: Eidg. Steuerverwaltung (ESTV) · Systematische Rechtssammlung (fedlex)