{"id":1664,"date":"2022-09-14T12:09:31","date_gmt":"2022-09-14T12:09:31","guid":{"rendered":"https:\/\/finberg.ch\/?page_id=1664"},"modified":"2026-02-04T15:33:31","modified_gmt":"2026-02-04T14:33:31","slug":"tax-consultancy-basel","status":"publish","type":"page","link":"https:\/\/finberg.ch\/en\/tax-consultancy-basel\/","title":{"rendered":"Tax consultancy"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1664\" class=\"elementor elementor-1664\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1afadd04 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"1afadd04\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-139cd338\" data-id=\"139cd338\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-713a717a elementor-widget elementor-widget-heading\" data-id=\"713a717a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax consultancy<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4b2a113 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b2a113\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a8a2763\" data-id=\"a8a2763\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f9c7b1 elementor-widget elementor-widget-heading\" data-id=\"6f9c7b1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tax planning and tax advice<br><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6f3ecc elementor-widget elementor-widget-spacer\" data-id=\"a6f3ecc\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-933a508 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"933a508\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c808d31\" data-id=\"c808d31\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-78a2d08 elementor-widget elementor-widget-text-editor\" data-id=\"78a2d08\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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 personal tax advice, we help you to optimise your situation in the long term and sustainably and show you what needs to be considered and when.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f05007 elementor-align-left elementor-mobile-align-center elementor-widget__width-auto elementor-widget elementor-widget-button\" data-id=\"0f05007\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/finberg.ch\/wp-content\/uploads\/2023\/03\/schenkung_und_erbschaftssteuern.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Gift and inheritance taxes in comparison<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1b18ce0e elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b18ce0e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-76012d55\" data-id=\"76012d55\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-1a13ecf elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"1a13ecf\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;slideInDown&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-b7193da\" data-id=\"b7193da\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d4c8a4f elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d4c8a4f\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a63e57 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"8a63e57\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/finberg.ch\/wp-content\/uploads\/2023\/01\/logo_finberg_icon.svg\" class=\"attachment-large size-large wp-image-2897\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2cf0dcb elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2cf0dcb\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f5fa958 elementor-widget elementor-widget-heading\" data-id=\"3f5fa958\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Taxes in relation to real estate<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1aa601a3 elementor-widget elementor-widget-text-editor\" data-id=\"1aa601a3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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<\/p><ul><li><b>Transfer tax<\/b><\/li><li><a href=\"https:\/\/finberg.ch\/en\/advisor\/abolition-imputed-rental-value-impact-tax-pension-planning\/\"><span style=\"font-weight: bold;\">Imputed rental value<\/span><\/a><\/li><li><span style=\"font-weight: bold;\">Property gains tax<\/span><\/li><li><a href=\"https:\/\/finberg.ch\/en\/advisor\/property-in-the-estate-a-guide-for-property-owners\/\"><span style=\"font-weight: bold;\">Giving\/inheriting property<\/span><\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c126596 elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c126596\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3759c64\" data-id=\"3759c64\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-0183c1e elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"0183c1e\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;slideInDown&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-a41ed52\" data-id=\"a41ed52\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5441fbe elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5441fbe\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6efe28 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"b6efe28\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/finberg.ch\/wp-content\/uploads\/2023\/01\/logo_finberg_icon.svg\" class=\"attachment-large size-large wp-image-2897\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-956cd8e elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"956cd8e\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee2d959 elementor-widget elementor-widget-heading\" data-id=\"ee2d959\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">26 different cantonal tax laws<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db32774 elementor-widget elementor-widget-text-editor\" data-id=\"db32774\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>One of the most important factors in financial or pension planning is forward-looking tax planning. However, it is not easy to keep track of the complex tax system in Switzerland. <a href=\"https:\/\/www.youtube.com\/watch?v=AOJEYrLI8zQ&amp;t=60s\" target=\"_blank\" rel=\"noopener\">Each canton has its own tax laws<\/a>This brings opportunities but also risks.<\/p><ul><li>Where am I liable to pay tax if I have several residences?<\/li><li>When is an inheritance or gift taxable?<\/li><li>What opportunities do the 2nd or 3rd pillar offer me for optimisation?<\/li><li>Who declares a right of residence or a usufruct?<\/li><li>Which debt interest is deductible?<\/li><li>What do I have to bear in mind when changing my place of residence to another canton?<\/li><li>What are value-enhancing and what are value-preserving investments?<\/li><li>When does a real estate company make sense?<\/li><li>What is the importance of real estate in pension or estate planning?<\/li><li><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 1rem;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-weight: var( --e-global-typography-text-font-weight ); font-size: 1rem;\">&#8230;<\/span><\/span><\/li><\/ul><p>We are happy to support you with strategic tax planning and help you with the preparation of your tax return, including correspondence with the tax authorities, with questions relating to property gains tax and transfer tax, or assist you with tax estate planning.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f812d79 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"f812d79\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/finberg.ch\/en\/contact-counselling\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Arrange tax advice<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-bd7a37d elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bd7a37d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-39b26f8\" data-id=\"39b26f8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-eb6965d elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"eb6965d\" data-element_type=\"section\" data-settings=\"{&quot;animation&quot;:&quot;slideInDown&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-438b431\" data-id=\"438b431\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b20038a elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b20038a\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-531df7f elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"531df7f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/finberg.ch\/wp-content\/uploads\/2023\/01\/logo_finberg_icon.svg\" class=\"attachment-large size-large wp-image-2897\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-386b49c elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"386b49c\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e458ee elementor-widget elementor-widget-heading\" data-id=\"7e458ee\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cross-border commuters in Basel<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fb43c3 elementor-widget elementor-widget-text-editor\" data-id=\"2fb43c3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"84\" data-end=\"521\">The applicable <a href=\"https:\/\/www.sif.admin.ch\/de\/doppelbesteuerungsabkommen-dba\" target=\"_blank\" rel=\"noopener\">Double taxation agreement<\/a> regulates the country in which cross-border commuters are resident for tax purposes. Different rules apply depending on the country of residence. Persons resident in Germany generally pay tax on their income in Germany; Switzerland levies an additional withholding tax of a maximum of 4.5 %, which is credited in Germany. The prerequisite for this is proof of German residency.<\/p><p data-start=\"523\" data-end=\"904\">For cross-border commuters living in France, the tax domicile depends on the canton in which they work. In Geneva, income is taxed in Switzerland, while in the cantons of Basel-Stadt and Basel-Landschaft, among others, taxation is generally carried out in France. A <a href=\"https:\/\/www.bsv.admin.ch\/de\/telearbeit\" target=\"_blank\" rel=\"noopener\">Supplementary agreement on teleworking<\/a> allows up to 40 % home office since 2023 without changing the tax domicile.<\/p><p><img decoding=\"async\" class=\"alignnone wp-image-7083 size-full\" title=\"Tax Consultancy Basel\" src=\"https:\/\/finberg.ch\/wp-content\/uploads\/2026\/02\/AdobeStock-BS-scaled.jpg\" alt=\"Tax Consultancy Basel\" width=\"2560\" height=\"853\" srcset=\"https:\/\/finberg.ch\/wp-content\/uploads\/2026\/02\/AdobeStock-BS-scaled.jpg 2560w, https:\/\/finberg.ch\/wp-content\/uploads\/2026\/02\/AdobeStock-BS-300x100.jpg 300w, https:\/\/finberg.ch\/wp-content\/uploads\/2026\/02\/AdobeStock-BS-1024x341.jpg 1024w, https:\/\/finberg.ch\/wp-content\/uploads\/2026\/02\/AdobeStock-BS-768x256.jpg 768w, https:\/\/finberg.ch\/wp-content\/uploads\/2026\/02\/AdobeStock-BS-1536x512.jpg 1536w, https:\/\/finberg.ch\/wp-content\/uploads\/2026\/02\/AdobeStock-BS-2048x683.jpg 2048w, https:\/\/finberg.ch\/wp-content\/uploads\/2026\/02\/AdobeStock-BS-18x6.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-580f7bb elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"580f7bb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-483cdd3\" data-id=\"483cdd3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fe9540 elementor-widget elementor-widget-heading\" data-id=\"8fe9540\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ on tax planning and tax advice<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6c88c6 elementor-widget elementor-widget-n-accordion\" data-id=\"e6c88c6\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2410\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2410\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is the transfer tax on property purchases in Switzerland? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" role=\"region\" aria-labelledby=\"e-n-accordion-item-2410\" class=\"elementor-element elementor-element-6269544 e-con-full e-flex e-con e-child\" data-id=\"6269544\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8396e80 elementor-widget elementor-widget-text-editor\" data-id=\"8396e80\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2411\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2411\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> When is property gains tax due? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" role=\"region\" aria-labelledby=\"e-n-accordion-item-2411\" class=\"elementor-element elementor-element-05506aa e-con-full e-flex e-con e-child\" data-id=\"05506aa\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8077902 elementor-widget elementor-widget-text-editor\" data-id=\"8077902\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2412\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2412\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What does imputed rental value mean and what changes are imminent? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" role=\"region\" aria-labelledby=\"e-n-accordion-item-2412\" class=\"elementor-element elementor-element-267fe6b e-con-full e-flex e-con e-child\" data-id=\"267fe6b\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b69cb66 elementor-widget elementor-widget-text-editor\" data-id=\"b69cb66\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/finberg.ch\/en\/advisor\/abolition-imputed-rental-value-impact-tax-pension-planning\/\">Imputed rental value<\/a> 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.<br \/>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2413\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2413\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Do I have to fill in a tax return with a B permit? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" role=\"region\" aria-labelledby=\"e-n-accordion-item-2413\" class=\"elementor-element elementor-element-a7159bc e-con-full e-flex e-con e-child\" data-id=\"a7159bc\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-28508a6 elementor-widget elementor-widget-text-editor\" data-id=\"28508a6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2414\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2414\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How do I pay tax on a property in Switzerland if I live abroad? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" role=\"region\" aria-labelledby=\"e-n-accordion-item-2414\" class=\"elementor-element elementor-element-679c28d e-con-full e-flex e-con e-child\" data-id=\"679c28d\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f66d26d elementor-widget elementor-widget-text-editor\" data-id=\"f66d26d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2415\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2415\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What tax aspects do I need to consider when filing a tax return after separation or divorce? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" role=\"region\" aria-labelledby=\"e-n-accordion-item-2415\" class=\"elementor-element elementor-element-12eefa1 e-con-full e-flex e-con e-child\" data-id=\"12eefa1\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a31b2b4 elementor-widget elementor-widget-text-editor\" data-id=\"a31b2b4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>After a separation or divorce, married couples are no longer assessed jointly, but individually. Income and assets are recorded separately from this point onwards.<br \/><br \/>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.<br \/><br \/>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2416\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2416\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Tax consultancy Basel and Basel-Landschaft <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" role=\"region\" aria-labelledby=\"e-n-accordion-item-2416\" class=\"elementor-element elementor-element-a3cb6cb e-con-full e-flex e-con e-child\" data-id=\"a3cb6cb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b46754b elementor-widget elementor-widget-text-editor\" data-id=\"b46754b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Although they are semi-cantons, they also have different tax laws, which must be taken into account individually. For example <a href=\"https:\/\/finberg.ch\/wp-content\/uploads\/2023\/03\/schenkung_und_erbschaftssteuern.pdf\">Donations<\/a> to parents, which are tax-free in the canton of BL but subject to gift tax in Basel-Stadt. The tax-free amounts for gifts and inheritances also vary depending on the degree of kinship.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Tax planning and tax advice Whether for the sale of a property and the associated property gains tax, for holistic and forward-looking financial and pension planning or when 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. Personalised tax advice provides support [...]<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-1664","page","type-page","status-publish","hentry"],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-05-04 16:53:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"","extraData":[]},"publishpress_future_workflow_manual_trigger":{"enabledWorkflows":[]},"_links":{"self":[{"href":"https:\/\/finberg.ch\/en\/wp-json\/wp\/v2\/pages\/1664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/finberg.ch\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/finberg.ch\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/finberg.ch\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/finberg.ch\/en\/wp-json\/wp\/v2\/comments?post=1664"}],"version-history":[{"count":265,"href":"https:\/\/finberg.ch\/en\/wp-json\/wp\/v2\/pages\/1664\/revisions"}],"predecessor-version":[{"id":7092,"href":"https:\/\/finberg.ch\/en\/wp-json\/wp\/v2\/pages\/1664\/revisions\/7092"}],"wp:attachment":[{"href":"https:\/\/finberg.ch\/en\/wp-json\/wp\/v2\/media?parent=1664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}