Conveyancing tax
Depending on the canton
to be borne by the seller or buyer, or divided equally between them up to approx. 3% of the selling price in some cases, none (canton of Zurich)
| Income tax
Rental income received is subject to tax. For owner-occupied housing, a rental amount (imputed) is added to taxable income, and mortgage interest can be deducted (limited to gross investment
income plus CHF 50,000). | Property gains tax
Per canton/local authority. Short ownership is taxed at a considerably higher rate, long ownership gets preferential treatment (in the canton of Zurich, for example, there is a 50% tax increase for
ownership under one year). |
Land registry and notary fees
Differs depending on the canton, up to approx. 1%, mostly on market value. | Indirect amortization
The amount paid into a pillar 3a account can be deducted from taxable income and subsequently used to amortize the mortgage. Withdrawals from pillar 3a receive preferential tax treatment. | Conveyancing tax
Depends on the canton
to be borne by the seller or buyer, or divided equally between them up to approx. 3% of the selling price in some cases, none (canton of Zurich)
|
| Renovations/maintenance
Expenditure which preserves (but does not increase) value can be deducted from taxable income. This can be done either as a lump-sum allowance or as per the actual expenditure. | Land registry and notary fees
Differs depending on the canton, up to approx. 1%, mostly on market value. |
