CH-SH
Ordinance on Land Register Fees - Obligation to Pay Fees (IVA)
Table of Provisions (21)
Statutory Text (21 Articles)
1. The land registry office charges fees for its official acts. Excluded from this are changes of minor significance, such as building mutations, area corrections, creditor memorandum deletions, deletions ex officio, etc., as well as computer-related entries.
2. Where this regulation does not specify a particular fee, such a fee is to be determined according to the workload involved.
1. Expenses shall be reimbursed. Excepted from this are postage and telephone expenses within the usual scope, as well as expenses in the sense of the Federal Act on the Elimination of Disadvantages for Persons with Disabilities.
2. In the case of official acts performed outside, travel compensation is to be reimbursed as an expense.
1. If chargeable official acts are subject to value-added tax, it will be invoiced additionally.
1. The parties are jointly and severally liable for fees and reimbursement of expenses. Anyone who makes a registration by virtue of public-law authority is also considered a party.
1. The official act may be made dependent on the payment of an advance on costs.
1. An appeal against the calculation of fees and expenses can be lodged with the Government Council within 20 days after the invoice is issued.
1. Legal entities pursuing charitable purposes and whose profit and capital are exempt from tax obligations in the Canton of Schaffhausen according to the law on direct taxes shall pay half of the fees.
1. The land registry office is authorized to reduce the fees if, upon its recommendation, the business processing or the management of the land register can be simplified.
1. The governing council may, upon request of the fee-paying party, reduce or waive the fees in special cases.
1. For the purposes of this regulation, the contract amount shall be deemed to be the total compensation stated in the contract for the notarial fees. The compensation resulting from the transfer of real property shall be decisive for the calculation of registration fees.
2. In the case of exchange contracts, the total value of all properties covered by the contract applies.
3. Any taxes and other considerations assumed by the acquiring party beyond the contract amount must be added.
4. If the property subject to the transfer is sold below the tax or income value, the latter shall serve as the basis for calculation.
5. In the case of a forced auction, the bid price shall be the basis for calculation.
1. If a construction contract for a building to be erected on the property is concluded alongside the purchase contract for the land, and the total compensation is not included as the contract sum, then the price for the turnkey building must be added to the land price for the calculation of the notarization fees, provided that the land seller and the builder are either actually or economically identical, or the land price is evidently too low due to mixed calculations for the land and the projected building. In the case of a purchase contract for the land with a commenced structure, the price for the turnkey building must always be added.
2. For the calculation of registration fees, the compensation for the actually transferred land value applies.
3. In the transfer of condominium ownership before the building is erected, the total price always serves as the basis for the calculation of notarization and registration fees.
1. Legal transactions establishing or nullifying building rights for existing buildings are equated to property transfers for the purpose of fee calculation.
1. The fee for public notarization is applicable for
1. Pre-contract, transfer of ownership contract, contract regarding the right of purchase and repurchase: 1‰ of the contract amount, minimum CHF 50.00.
2. * Limited pre-emption right (including amendments): CHF 50.00 to CHF 200.00.
3. Pledge agreement
3.1. Establishment, increase: 1‰ of the establishment or increase amount, minimum CHF 50.00.
3.2. Increase in collateral, maximum interest rate, subrogation rights, etc.: CHF 10.00 to CHF 50.00.
3.3. * Conversion of type of lien, division of lien, renewal of lien in case of mortgage note: ½‰ of the lien amount, minimum CHF 50.00.
4. * Servitude, real burden (including amendments): CHF 50.00 to CHF 500.00.
5. Establishment of condominium ownership
5.1. Basic fee: CHF 500.00.
5.2. Per unit: CHF 30.00.
6. * Cancellation or amendment of statutory pre-emption right: CHF 50.00 to CHF 100.00.
7. * Agreement and declaration in the sense of the Swiss Federal Law on Rural Land Rights (BGBB): CHF 50.00 to CHF 100.00.
8. * Contract amendment or supplementation: CHF 50.00 to CHF 200.00.
9. * Extraordinary workload: CHF 50.00 to CHF 500.00.
1. The Registration Fee Amounts To
1. General transfer of property as well as transfer of property resulting from compulsory auction or voluntary auction: 6‰ of the contract sum or the auction price, at least CHF 50.00
2. Special transfer of property: 3‰ of the contract sum, at least CHF 50.00, in the following cases
2.1. To relatives in the ascending and descending line and to stepchildren of the transferor
2.2. Contribution in kind to a company in formation, whereby only persons as defined in section 2.1, the transferors, and the spouses and registered partners, as well as third parties whose involvement is limited to the formation, may act as founders
2.3. Acquisition of assets by a company, with shareholder participation as defined in section 2.2.
2.4. By a partnership to one or more partners and by a limited partnership to the general partners
2.5. * Transfer of a portfolio according to the Federal Act on the Supervision of Insurance Companies
3. * Transfer of property due to marriage or property agreements, legal transactions between spouses or registered partners, matrimonial property settlements, inheritance, distribution of estate, legacy: 1‰ of the takeover price or the tax or income value, at least CHF 50.00
4. Change from sole or joint ownership to communal ownership or vice versa, as well as within a community of joint ownership (except section 3 above): 6‰
4.1. Unchanged composition of persons: 2‰ of the contract sum, at least CHF 50.00
4.2. Changed composition of persons: 6‰ of the contract sum, at least CHF 50.00
5. Change within an inheritance-based community of joint ownership, with a changed composition of persons: 1‰ of the share amount of the outgoing or incoming person
6. Conversion of the type of community of joint ownership with unchanged composition of persons: 1‰ of the contract sum, at least CHF 50.00
7. * Change of ownership due to merger, division, and transfer of assets under the Merger Act, per property
7.1. Up to five properties: CHF 250.00
7.2. Each additional property: CHF 100.00
7.3. At least: CHF 800.00
1. The Registration Fee is as follows
1. Establishment and Increase of the Establishment or Increase Amount: 2‰, minimum CHF 50.00
2. Increase in Pledge, Release from Pledge, Change of Terms, Change of Priority and Rank, Right of Priority, Cancellation, Partial Cancellation, Creditor's Annotation, etc.: CHF 20.00 to CHF 50.00
3. Conversion of Type of Pledge, Division of Pledge: 1‰ of the Pledged Amount, minimum CHF 50.00
4. Empty Pledge Position, Reserved Transaction: CHF 50.00
5.* Renewal of Pledge Right with Mortgage Note: 1‰ of the Pledged Amount, minimum CHF 50.00
6. Transfer from Principal Property to Condominium or Co-Ownership Shares, per Share CHF 20.00, per Case minimum CHF 100.00
1. The registration fee is as follows for
1. Boundary modification
1.1. Area modification per property: CHF 10.00 to CHF 100.00
1.2. Adjustment of limited real rights, annotations, notes, per entry: CHF 20.00 to CHF 100.00
2. Establishment of ordinary co-ownership by the owner, per original property: CHF 100.00 to CHF 500.00
3. Establishment of condominium ownership, per original property: CHF 200.00 to CHF 1,000.00
4. Initial property registration, per land register number: CHF 50.00 to CHF 100.00
5. Property closure, per land register number: CHF 20.00 to CHF 50.00
6. Change in value ratio or special rights in condominium ownership, per land register number: CHF 50.00 to CHF 200.00
7. Dissolution of condominium ownership: CHF 200.00 to CHF 1,000.00
8. Establishment, modification, or dissolution of subjective-real ownership or co-ownership: CHF 20.00 to CHF 200.00
9. Change in legal form, company name, or office location, as well as name change: CHF 50.00 to CHF 100.00
10. Establishment of an easement or real obligation: CHF 100.00 to CHF 1,000.00
11. Modification of an easement or real obligation: CHF 50.00 to CHF 500.00
12. Change in rank or deletion of an easement or real obligation: CHF 20.00 to CHF 50.00
1. The registration fee amounts to
1. Right of purchase and repurchase: ½‰ of the contract sum, minimum CHF 50.00, maximum CHF 500.00
2. Right of pre-emption: ¼‰ of the tax or income value, minimum CHF 50.00, maximum CHF 200.00
3. Transfer of a purchase or pre-emption right: CHF 50.00 to CHF 500.00
4. Reversionary right upon gift: CHF 100.00 to CHF 200.00
5. Cancellation of a statutory pre-emption right: CHF 50.00
6. Amendment of a statutory pre-emption right: CHF 50.00 to CHF 500.00
7. Lease and tenancy: ¼% of the annual rent or lease rent, minimum CHF 50.00, maximum CHF 200.00
8. Amendment or extension of a personal right: CHF 50.00 to CHF 500.00
9. Agreement on reversion compensation: CHF 50.00 to CHF 500.00
10. Agreement on balance value and cancellation or modification of allocation claim (Art. 39 BGBB): CHF 50.00 to CHF 200.00
11. Exclusion of the dissolution claim by co-owners: CHF 50.00
12. Right of pre-emption or right to object for condominium owners, per case: CHF 100.00
13. Membership in a cooperative: CHF 20.00
14. Delivery obligation in case of substitute heirship or successor legacy: CHF 50.00 to CHF 200.00
15. Restriction on disposition: CHF 20.00 to CHF 100.00
16. Provisional registration or its amendment: CHF 20.00 to CHF 100.00
17. Change in rank or deletion of a registration: CHF 20.00 to CHF 50.00
1. The Annotation Fee is as follows
1. Accessories: ½‰ of the accessory value, at least CHF 50.00, at most CHF 500.00
2. Public-law ownership restriction: CHF 20.00 to CHF 100.00
3. Condominium ownership
3.1. Establishment before the construction of the building, regulation, per case: CHF 100.00
3.2. Mortgaged condominium shares: CHF 20.00
4. Facts according to the Federal Law on Agricultural Land: CHF 20.00 to CHF 100.00
5. Other facts or their modification: CHF 20.00 to CHF 100.00
6. Deletion of an annotation: CHF 20.00 to CHF 50.00
1. The fee amounts to
1. Land register extract, per page: CHF 10.00, at least CHF 20.00
2. List of owners, per property: CHF 2.00, per case at least CHF 10.00
3. Drafting of a document, per page: CHF 10.00 to CHF 20.00
4. Debt assumption or debt transfer notice: CHF 20.00
5. Amendment in mortgage note, etc.: CHF 10.00 to CHF 50.00
6. Copy, per page: CHF 1.00
7. * Official certification: CHF 15.00 to CHF 500.00
8. Publication of property acquisition (including publication expenses): CHF 30.00 to CHF 100.00
9. Preparation of a legal transaction that does not materialize (additional fee according to item 3 and any expenses): CHF 50.00 to CHF 500.00
10. Rejection of a registration or other order: CHF 50.00 to CHF 500.00
11. Information, consultations, or other services that do not lead to a fee-based transaction: CHF 10.00 to CHF 500.00
1. If a legal transaction that was publicly notarized prior to the effective date of this regulation is submitted for land registry entry, the notarization fees shall be calculated in accordance with the previous regulation.
1. This regulation shall enter into force on July 1, 2000.
2. It is to be published in the Official Gazette and included in the Cantonal Compendium of Laws.
3. It replaces the Ordinance on Land Registry Fees dated May 27, 1969.