Real Estate

1. Lump sum tax Foreign nationals who are not gainfully employed in Switzerland may benefit from a simplified tax system in certain cantons called “expenditure-based taxation” or “lump sum tax.” The principle is as follows: a lump sum tax amount is set in consultation with the cantonal tax administration. The taxpayer concerned will only pay […]

I own a property in Valais that is part of my private assets. What happens from a tax perspective if I sell it ? In Switzerland, each canton is free to set the tax rules for real estate gains, within the limits of the law (Art. 12 LHID). The Confederation, for its part, does not

I own a second home in Valais. What are the tax implications? When you reside outside Switzerland, purchasing a property in Valais means that you become a limited taxpayer there. In other words, you are required to pay income tax at the municipal, cantonal, and federal levels, as well as wealth tax at the municipal