Art. 111B Law on Construction and Land Use Planning (LCAT)

1 In the event of a capital gain, the State collects a contribution as follows

a) 30% when the capital gain results from the allocation of the real estate to a building zone or from an exceptional authorization outside the building zone;

b) 20% when it results from a change in allocation or an increase in the potential uses within the building zone.

2 The Government sets the amount of the capital gain below which no contribution is collected.

3 The contribution is due

a) in the case of allocation to the building zone, change of allocation, or increase in the potential uses within the building zone, by the property owner at the time the contribution is determined;

b) in the case of an exceptional authorization outside the building zone, by the beneficiary.

4 Public entities and their institutions are not subject to the contribution when the capital gain is realized on real estate owned by them and necessary for the fulfillment of public duties.

5 The collection of a real estate gains tax is reserved.

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