Switzerland

Capital Gains Taxes (%) - Switzerland Compared to Continent

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Denmark	42.25%
UK	31.24%
Russia	30.00%
Spain	29.75%
Finland	28.00%
Switzerland	27.17%
Ukraine	26.00%
Norway	25.90%
Malta	22.98%
Estonia	22.05%
Serbia	20.00%
Ireland	18.56%
Sweden	18.18%
Macedonia	16.24%
France	12.90%
Portugal	11.32%
Hungary	10.73%
Moldova	10.00%
Cyprus	9.84%
Slovenia	8.50%
Monaco	0.00%
Netherlands	0.00%
Poland	0.00%
Romania	0.00%
Slovak Rep.	0.00%
Andorra	0.00%
Austria	0.00%
Belgium	0.00%
Bulgaria	0.00%
Turkey	0.00%
Croatia	0.00%
Czech Rep.	0.00%
Montenegro	0.00%
Germany	0.00%
Greece	0.00%
Italy	0.00%
Latvia	0.00%
Liechtenstein	0.00%
Lithuania	0.00%
Luxembourg	0.00%

 

 

Switzerland: Capital gains taxes (%).

In arriving at effective capital gains tax rates, the Global Property Guide makes the following assumptions:

• The property is directly and jointly owned by husband and wife;
• They have owned it for 10 years;
• It is their only source of capital gains in the country
• It has appreciated in value by 100% over the 10 years to sale
• The property was worth US$250,000 or 250,000 at purchase.
• It is not their sole or principal residence.

These assumptions are critical. In many countries a holding period of less than 5 years results in capital gains being taxable. But a longer holding period often results in no capital gains tax being payable. For more details see the Data FAQ

Source: Global Property Guide Research, Contributing Accounting Firms

 

Switzerland publishes good housing statistics. The Swiss National Bank (SNB) has real estate price index, construction cost indices, residential construction activities and mortgage rates. Rent statistics are produced by Swiss Federal Statistical Office (SFSO). Both sites publish general economics statistics.