Costs of Selling a Home in Switzerland

Selling a property in Switzerland involves a number of taxes, fees, and administrative costs. These vary greatly across cantons, so understanding the financial implications in advance is essential. This guide provides an overview of the most common expenses you may encounter when selling your home.

Property Gains Tax

When you sell real estate in Switzerland, the property gains tax (“Grundstückgewinnsteuer” / “Impôt sur les gains immobiliers”) is one of the most significant costs. It is charged on the profit, meaning the difference between the selling price and your acquisition costs. You may deduct value-enhancing investments (renovations, upgrades) as well as incidental expenses such as notary fees, broker fees, and certain transaction-related costs.

How the tax works

• The tax exists in every canton.
• The longer you've owned the property, the lower the tax rate. 
• Profits above CHF 100,000 are typically taxed at around 40%, though actual rates differ.
• Smaller gains often benefit from lower tax brackets and, in some cantons, may be partially or fully exempt.

Holding period

All cantons except Solothurn apply a speculation surcharge for properties that are sold shortly after purchase. This is intended to discourage short-term speculation. Conversely, the longer you have owned the property, the more the tax decreases. Waiting a few extra months before selling can sometimes move you into a more favorable bracket, since the holding period is based on full years in many cantons. 

Replacement purchase

If you reinvest the proceeds into a new home within the legally defined timeframe, the tax may be deferred. This rule—known as a replacement purchase (“Ersatzbeschaffung” / “remplacement”)—applies only to permanent, owner-occupied residences. 

Property Transfer Tax

The property transfer tax (“Handänderungssteuer” / “Droit de mutation”) is levied when ownership changes hands. Depending on the canton, the rate generally ranges from 1% to 3% of the purchase price. Some cantons may base the tax on the market value if the declared purchase price is unusually low. 

Who pays?

• Property transfer tax is the buyer's responsibility. 
• In some cases, the law assigns responsibility specifically to either buyer or seller.
• Zurich, Uri, Glarus, Zug, Schaffhausen, Aargau, and Ticino do not levy a property transfer tax in the strict sense.

Several cantons offer exemptions or reduced rates for transfers between spouses, to descendants, or for inheritances and gifts.

Notary Fees

In Switzerland, real estate transactions must be publicly notarised, meaning the sale only becomes legally valid after the notary authenticates the purchase contract.

How notary fees are calculated

Some cantons charge a percentage of the purchase price (usually 0.1–0.5%). Others base the fee on time spent and administrative effort, which usually results in lower fees. 

Costs are shared equally between buyer and seller, or paid by the buyer (depending on the canton). 

Different notarial systems

Cantonal notarial systems differ:

• Cantons with official (state) notaries: Notaries are employed by the canton; there are no private notaries. In these locations, you typically cannot choose your notary.
• Cantons with independent notaries: Notaries operate privately but must be licensed. Sellers and buyers may choose their preferred notary, but the notary must usually be located in the canton where the property is situated.
• Cantons with mixed systems: Both public and private notaries coexist, depending on the matter at hand.

For guidance on your canton’s specific notarial requirements, consult a local real estate professional familiar with regional procedures.

Land Registry Fees

In Switzerland, every property transfer must be recorded in the land registry. The registry charges a fee for entering the new owner’s details.

• Typical cost: 0.1–0.2% of the purchase price.
• The cost is usually shared between buyer and seller.
• In some cantons with official state notaries, public notarisation is handled by the land registry office. 

Other Potential Costs

Mortgage prepayment penalties

If you redeem a fixed-rate mortgage before the end of its term, the bank may charge a prepayment penalty (“Vorfälligkeitsentschädigung”). This can easily amount to several thousand francs per remaining year of the mortgage, making early termination expensive. 

Alternatives include:

• Having the buyer take over the mortgage
• Transferring the mortgage to another property if buying again

Energy performance certificate

Some cantons require a GEAK/CECB energy certificate when selling a property. Costs vary depending on the type of certificate but typically fall in the low thousands. 

Brokerage Fees and Marketing Costs

If you work with a traditional real estate agent, you are responsible for the brokerage commission, typically around 3% of the sale price. Depending on the property value, this may amount to CHF 30,000–50,000 or more. Additional expenses—such as advertising, photography, or travel—may also be passed on to you by the real estate agent. 

Some service models offer alternative pricing structures, such as fixed-fee packages that already include marketing materials and exposure.

Conclusion

Selling a property in Switzerland involves a range of expenses, some of which are fixed and others that vary depending on the canton, the nature of the transaction, and your personal financial situation. Understanding these costs in advance helps you budget accurately and plan your sale strategically.

For precise information tailored to your canton and circumstances, consider consulting a local real estate expert who can guide you through the process with confidence.