Tax considerations.

Are you planning to buy or build your own home? Do you already own residential property or are you considering selling real estate? We can provide you with information about the taxes and fees you are required to pay.

The purchase, ownership and sale of residential property has an impact on your tax situation. Make sure you consider the relevant tax implications in good time:

  1. Consider taxes and fees: What do you need to consider when buying, owning and selling residential property?
  2. Assess the impact on your income tax: Under what circumstances does home ownership make you eligible for tax privileges?

1. Consider taxes and fees

 

Buying your own home

When buying a property, you may become eligible for certain taxes and fees:

  • Real estate transfer tax
  • Land register and notary fees

Will you be living in a different municipality when you move into your new home? Changing your place of residence can have an impact on your taxes. The tax rate varies from region to region. Use our tax calculator to find out how moving to a different area will affect the amount of tax you pay.

Owning residential property

Residential property ownership can have an impact on:

  • Income tax
  • Wealth tax

We will calculate your ideal mortgage level and advise you on the potential impact of residential property ownership on the tax you pay.

Sale of residential property

Selling residential property makes you eligible for several taxes and fees:

  • Real estate transfer tax
  • Real estate gains tax
  • Land register and notary fees

Inheritance and gifts

When a property is bequeathed or given away as a gift, the following taxes and charges are payable:

  • Inheritance tax
  • Gift tax
  • Real estate transfer tax (depending on canton)
  • Land register fees (depending on canton)

Taxes and fees for which property owners are eligible

2. Assess the impact on your income tax

If the property is owner-occupied, the tax authorities add its imputed rental value to your taxable income. Mortgage interest, maintenance costs and indirect amortization via pillar 3a are all income-tax-deductible. 

Impact of property ownership on your income tax

Direct and indirect amortization  

   

We will provide you with a personal consultation where we will analyze your individual circumstances to find the best solution for you as a buyer, owner or seller of residential property. We will also show you how with a UBS Fisca account or a UBS unrestricted retirement custody account 3b you can put aside CHF 20,000 every year at a preferential interest rate and accumulate tax-privileged retirement capital. Contact us today.

What to do next

Financing rules
How do I finance my home?
Property and market
How is the value of the property I want calculated?
Mortgage mix
What is a borrower profile and how does it affect the mortgage mix?

Tax considerations
How does buying a home affect my tax position?
Protect your partner
& family against risks
How do I look after my family?
Financing 50+
Can I afford my own home after I retire?

Renovations
How much should I allow for renovation and conversion?

Other topics

Savings target for
your own home
How can I meet my goal of of saving for my own home?
Sale and bequest
What do I plan to do with my home?

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