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720.200 GKSTGLIMPCC CH-GR

Art. 9 Act on Municipal and Church Taxes (GKStG) - 3. Tax-Exempt Property Transfers

The Taxes of Municipalities - Property Transfer Tax
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Art. 9 GKStG · 3. Tax-Exempt Property Transfers

1. Exemptions from the Real Estate Transfer Tax

a) Transfers due to succession, partition of an estate, legacy, advance inheritance, and gift;

b) Transfers between parents and descendants or in-laws and their children-in-law. Stepchildren and foster children are considered equivalent to biological children;

c) Transfers between spouses and between registered partners as well as due to matrimonial property settlements;

d) Transfers for the purposes of land consolidation, rationalization of agricultural operations, neighborhood planning, boundary adjustments, or land reallocation;

e) Transfers due to expropriation or voluntary transfer of properties subject to expropriation rights;

f) Transfers in the context of construction projects, if a craftsman must acquire real estate, which he resells within two years of the completion of the purchase contract without having used it beforehand;

g) Transfers that result in a loss to the mortgagee, the surety, or the co-debtor at the time of acquiring the property;

h) Transfers during a restructuring that, according to cantonal tax law, constitutes a tax deferral case.

← Art. 8 GKStG Act on Municipal and Church Taxes (GKStG) - Subject of the Act Art. 10 GKStG →

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Court Decisions Applying This Provision (5)

A 2021 40 · gr (Art. 9 GKStG)
Taxability of Chain Transaction Property Transfer
Cited in the context of listing specific circumstances entirely exempt from the transfer tax.
PVG 2018 19 · gr (Art. 9 GKStG)
Real Estate Transfer Tax on Corporate Property Transfer Without Change in Economic Control
Cited as listing the circumstances entirely exempt from the property transfer tax.
PVG 2017 12 · gr (Art. 9 Abs. 1 lit. h GKStG i.V.m. Art. 83 Abs. 3 StG)
Property Transfer Tax: Economic View vs. Civil Law Perspective in Corporate Transactions
The court refused the requested tax exemption based on this provision because the conditions for restructuring were not proven.
A 2016 21 · gr (Art. 9 Abs. 1 lit. h GKStG)
Real Estate Transfer Tax Upheld on Intercompany Hotel Sale Despite Group Structure
The court upheld the decision concerning the tax exemption under this provision.
A 2011 9 · gr (Art. 9 lit. c GKStG)
Spousal Transfer Exemption in Corporate Land Resale Tax Case
The court considered this provision applicable because the transfer, viewed economically, remained between spouses, thus qualifying for the tax exemption.