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Glossary

Stamp Duty (Transfer Tax)

Stamp Duty (Transfer Tax) is a federal stamp tax (specifically the securities transfer tax, Umsatzabgabe, not the issuance stamp duty) on the purchase and sale of taxable securities when a domestic securities dealer is involved. It is charged on both buying and selling and is collected by the bank at settlement and remitted to the Confederation.

At a glance

  • The rate is 1.5 per mille on domestic and 3 per mille on foreign securities, split equally between buyer and seller.
  • It applies only when a domestic securities dealer (such as a Swiss bank) is party to the transaction.
  • Certain securities and counterparties are exempt from the duty.

Frequently asked questions

Stamp Duty (Transfer Tax) is due on the purchase or sale of taxable securities for consideration when a domestic securities dealer is involved. The bank collects it at settlement. It is distinct from custody and management fees and reduces the net return of a transaction.

Sources: Eidg. Steuerverwaltung (ESTV)