Beurteilung Grundsteuern

When a Real Estate is sold, any gain in value is settled with the real estate gains tax. If the Real Estate is classified as business assets, income tax and social security contributions must also be taken into account. In addition, depending on the relevant canton, any transfer tax for the buyer and/or seller must be taken into account.

As a rule, the difference between the sales price achieved and the investment costs is subject to property gains tax and/or income tax. Investment costs include in particular the purchase price at the time and all value-enhancing investments made in the property. Any transfer tax is generally calculated on the basis of the sales price.

The imputed rental value is in fact a fictitious rental income. This is added to taxable income and is therefore subject to income tax. For wealth tax purposes, most cantons set an official tax value (cadastral value in the canton of Lucerne) for the property. Wealth tax is levied on the taxable value less mortgages.