Article 45d Planning and Building Act (PBG) - Added Value Charge

1. To compensate for significant advantages arising from planning measures, the canton shall impose a value-added levy.

2. The levy amounts to 20 percent of the added value generated

a) through the new and permanent assignment of land to a building zone (zoning in) or

b) through the assignment of land from one building zone to another type of building zone with better utilization options (rezoning).

3. The added value corresponds to the difference between the market value of the property immediately before and after the plan change.

4. The calculated added value shall be reduced by the amount used within two years for the acquisition of a replacement agricultural building for self-management.

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