Whether it's the sale of a property and the associated property gains tax, holistic and forward-looking financial and pension planning or moving away from Switzerland and the resulting tax challenges with regard to pension assets. Certain life situations offer different opportunities for optimisation as well as pitfalls that need to be avoided. With a personal consultation, we support you in optimising your situation in the long term and sustainably and show you what needs to be considered and when.
Have you purchased or inherited a house or do you already own residential property? We would be happy to advise you on topics such as
One of the most important factors in financial or pension planning is forward-looking tax planning. In Switzerland's complex tax system, however, it is not easy to keep track of everything. Each canton has its own tax laws - and that brings opportunities, but also hidden traps:
We would be happy to support you in your strategic tax planning and help you draw up your tax return, including correspondence with the tax office, on questions regarding real estate gains and property transfer tax (Grundstückgwinn- und Handänderungssteuer), or assist you with tax estate planning.
The transfer tax (also known as transfer duty) is a cantonal tax that is levied on the transfer of ownership of real estate, i.e. in particular on a change of ownership. In many cantons, it is levied in proportion to the purchase price. However, there are also cantons in which, under certain conditions, no such tax is levied or the tax is reduced. The obligation to bear the costs also varies from canton to canton, but can also be regulated by contract.
Property gains tax is due when a profit is made on the sale of a property, i.e. when the sale price is higher than the original purchase price, less deductible investments and costs such as notary fees, estate agent commissions or value-enhancing renovations. The amount of tax varies greatly depending on the canton and length of ownership: in many cantons, the tax burden decreases the longer the property has been held.
The Imputed rental value is a notional income that owners of owner-occupied residential property in Switzerland have to pay tax on. It generally corresponds to around 60-70 % of the standard market rent for comparable properties. Interest on debt and maintenance costs can be deducted as compensation.
However, on 28 September 2025, the abolition of the imputed rental value was decided in a referendum. It is to be abolished from tax year 2028 at the earliest. It can be assumed that deductions for debt interest and maintenance costs will then also be adjusted. However, the current regulation will continue to apply until implementation.
Persons with a residence permit B generally pay a so-called withholding tax in Switzerland, which is deducted directly from their salary. In many cantons, a full tax return (ordinary assessment) only has to be submitted if the gross annual income exceeds CHF 120,000. Other income that is not subject to withholding tax (e.g. dividends, rental income) or significant assets may also trigger a declaration obligation.
Anyone who lives abroad but owns a property in Switzerland is subject to limited tax liability in Switzerland. This means that income from the property, such as rental income or imputed rental value, as well as the market value of the property are recognised for tax purposes in Switzerland. At the same time, double taxation agreements generally apply so that there is no double taxation, but rather a distinction is made between the country of residence and Switzerland.
After a separation or divorce, married couples are no longer assessed jointly, but individually. Income and assets are recorded separately from this point onwards.
Property is particularly important: anyone who continues to live in the marital home must pay tax on the imputed rental value as income, while the owner can claim corresponding deductions. This rule is likely to change with the planned abolition of imputed rental value.
There are also other relevant aspects: Maintenance payments to the ex-partner are deductible for the payer and taxable for the recipient; child deductions are generally awarded to the parent with whom the children mainly live; and the division of debts, debt interest or pension benefits (e.g. pillar 3a) must also be taken into account. Professional tax advice helps to avoid disadvantages and make the most of the new tax framework.
