Introduction to the real estates gain tax (German only)

The content of these slides is as follows:

1. real estate in tax law with an overview of real estate taxes:

• Individual Income Tax (Confederation/Canton)
• Own rental value / rental income (debt interest; maintenance costs)
• Cantonal real estate gains tax
• Wealth taxes (canton)
• Cadastral value (new treasury system in Lucerne as of 1.1.2022)

• Other levies:

• Real estate transfer tax (canton)
• VAT
• Real estate taxes
• Land register and notary fees

2. introduction to the real estate gains tax

• Monistic vs. dualistic system
• Facts of the real estate gains tax
• Characteristics of the economic change of ownership
• Tax subject
• Calculation of the property gain
• Fair value as replacement value for the investment costs
• Value-enhancing investments (examples)
• Selling expenses (examples)
• Early repayment penalty (BGE 143 II 382 and BGE 143 II 396)

3. deferral of property gains tax

• Deferral facts for the real estate gains tax
• Deferral for replacement of residential property
• Intercantonal replacement procurement
• Division of inheritance
• Special case: mixed gift (in Zurich and in Lucerne with an example)