Art. 11 Act on Municipal and Church Taxes (GKStG) - 5. Subjective Tax Exemption

1. Exemption from the Property Transfer Tax

a) The Confederation and its institutions, insofar as federal law provides for this;

b) The canton and its dependent institutions;

c) Autonomous cantonal institutions for properties that serve directly public purposes;

d) * The regions, municipalities (with their institutions), and citizen municipalities for properties within their own territory;

e) The national churches and their parishes, as well as ecclesiastical foundations, for properties within their own territory that serve immediately ecclesiastical purposes, as well as for the parsonages;

f) * Legal entities that are exempt from tax liability based on Article 78, Paragraph 1, Letter f of the cantonal tax law[6], for properties that serve directly, exclusively, and irrevocably the tax-exempt purpose;

g) * Transport and infrastructure companies within the meaning of Article 78, Paragraph 1, Letter k of the cantonal tax law for properties that serve the licensed activity.

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