Owning a property impacts: Income tax Wealth tax

As a property owner, you can claim the following deductions: Mortgage interest Indirect repayments into pillar 3a Value-preserving renovation and maintenance work such as deposits in renovation funds, gardening, repair/replacement of household appliances, painting, bathroom modernization, etc., as well as all ancillary property costs such as building insurance, etc.* Value-adding investments, but only if they serve to increase energy efficiency or the use of renewable energies, e.g., solar installations, building insulation, etc., are deductible in most cantons (but not in all) *These expenses can be deducted on a flat-rate basis or according to the effective cost. In most cantons, flat rates are 10% of the imputed rental value for properties less than 10 years old and 20% for older properties. How can I save on taxes with my property?

Property and taxes

Q: Taxes and fees when selling a property

When you sell a property, you’ll incur the following charges depending on the canton: Property transfer tax Property gains tax Land registry and notary fees

Q: Taxes and fees in connection with gifts and inheritance

If you inherit or are gifted a property, the following charges can arise depending on the canton: Inheritance and gift tax* Property transfer tax Land registry and notary fees *Spouses / registered partnerships and direct descendants are exempt from inheritance and gift tax in most cantons.

How will buying a property affect my taxes?

Taxes arise as soon as you buy, sell or own a property. To get an overview of all the payments due, bear the following in mind.

How does owning property affect your tax return? We’ve summarized the main taxes applied to the sale, purchase and ownership of property.

Taxes and fees when buying a property

When you buy a property, you’ll incur the following charges depending on the canton:

Property transfer tax
Land registry and notary fees

Will you also be changing the municipality you live with your new home? Use the tax calculator to find out how the change of residence affects your taxes.

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Ownership taxes

Taxes and fees when selling a property

Taxes and fees in connection with gifts and inheritance

Tax deductions

As a property owner, you can claim the following deductions:

Mortgage interest
Indirect repayments into pillar 3a
Value-preserving renovation and maintenance work such as deposits in renovation funds, gardening, repair/replacement of household appliances, painting, bathroom modernization, etc., as well as all ancillary property costs such as building insurance, etc.*
Value-adding investments, but only if they serve to increase energy efficiency or the use of renewable energies, e.g., solar installations, building insulation, etc., are deductible in most cantons (but not in all)

*These expenses can be deducted on a flat-rate basis or according to the effective cost. In most cantons, flat rates are 10% of the imputed rental value for properties less than 10 years old and 20% for older properties.

How can I save on taxes with my property?

Taxes and charges in detail

Purchase

Property transfer tax	Property transfer tax	Land registry and notary fees	Land registry and notary fees
Property transfer tax	May be due when real estate changes ownership (varies between cantons) Paid by the buyer, seller or split pro rata	Land registry and notary fees	These fees vary between cantons Paid by the buyer, seller or split pro rata

Ownership

Income tax	Income tax	Indirect repayment	Indirect repayment
Income tax	The imputed rental value is added to taxable income Mortgage interest, value-preserving renovation, upkeep and ancillary costs and indirect repayments into pillar 3a can be deducted from taxable income Value-adding investments, but only if they serve to increase energy efficiency or the use of renewable energies, e.g., solar installations, building insulation, etc., are deductible in most cantons (but not in all).	Indirect repayment	The repayments are paid into pillar 3a (e.g., UBS Fisca) and can be deducted from taxable income Credit balances and payments into pillar 3a are tax-free during the term of the mortgage Withdrawals are taxed separately from other income and at a reduced rate The tax-relevant debt interest is higher than for direct repayments

Sale

Property transfer tax	Property transfer tax	Property gains tax	Property gains tax	Land registry and notary fees	Land registry and notary fees
Property transfer tax	May be due when there is a change of ownership of real estate (varies between cantons) Paid by the buyer, seller or split pro rata	Property gains tax	If you sell your own home at a profit, the money received is taxable Costs of renovation or refurbishment that increase the property’s value (but not those that maintain its value) may be deducted from the profit Property gains tax depends on the length of ownership: the longer you owned the property, the lower the tax	Land registry and notary fees	These fees vary between cantons Paid by the buyer, seller or split pro rata

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