Law on Fees for Operations in the Land Register (LTORF) (LTORF)

1 The land registry offices are obliged to perform operations within their competence only upon payment of the fees stipulated by the present law.

2 The offices are authorized to request an advance payment on the fees due at the time a request for registration is submitted and to reject the request if the advance payment is not made within the assigned deadline.

Those in whose interest the request was made are liable for the payment of taxes, in solidum with the applicant.

1. Land Register Fees are Proportional and Fixed.

2. The proportional fee applies to all operations involving determined or determinable sums.

3. The fixed fee applies to operations not involving determined or determinable sums, save for the exceptions provided by this Law.

In determining the proportional tax, the capital sum for which the transaction is carried out is calculated.

1 The proportional fee is calculated based on the value of the transaction for which registration is requested.

2 In the case of registrations of onerous transfer, succession, legacy, or donation, the taxable value shall never be less than the official appraised value of the transferred immovable properties.

3 If, at the time of the registration application, a request for revision of the official appraised value is pending, the value established in the decision on said request shall apply. In this case, the applicant is obliged to pay the amount requested by the office, reserving the right to reimbursement of any difference resulting from the final judgment on the appraisal.

4 Accessories are also subject to the proportional fee.

The registration of legal acts pursuant to Articles 11, 23 and 25 between the same contracting parties and encumbering the same properties or properties constituting a single complex, are considered as a single legal act and taxed for their total value when

- the registration is requested simultaneously or at an interval not exceeding one month, or

- the registration is requested within the year, if the official has serious reason to believe that it is a single legal act, subdivided with the intention of avoiding progressive taxation.

[2] 1 The Land Registry Office proceeds with the determination of the value of the transaction and the taxable fee immediately after having ascertained the admissibility of the entry and promptly notifies the interested parties.

2 The value of the transaction is, as a rule, that resulting from the notarial deed or the supporting document for the transfer of ownership.

3 The Registry Office may request documents proving the value and arrange for appraisal reports to be prepared.

4 The Registry Office may determine the value of the transaction *ex officio* when the value indicated by the parties is lower than the real value; the real value corresponds to the commercial value of the property on the real estate market.

[2] Art. amended by L 17.12.2008; in force since 1.1.2009 - BU 2009, 75.

In the case of a contract of sale, or another economically equivalent legal transaction, relating to buildings and PPP shares whose price is paid with the "turnkey" system, or of land to be built upon through a construction contract, the tax – in the case of a connection between contracts – is calculated on the sum corresponding to the value of the land added to the value of the price agreed in the construction contract.

Termination or rescission of the contract due to a resolutive condition

There is no refund of tax in the event of termination or rescission of the contract due to a resolutory condition to which the contract is bound.

Acts subject to registration that are not explicitly contemplated in the following articles are taxed according to the rules provided for similar cases.

1 For the registration of a transfer of real estate for valuable consideration, subject to the exceptions provided by this law, the following rates apply

a) for transactions with a taxable value lower than CHF 2,000,000.–, a tax equal to 11‰ is applied;

b) for transactions with a taxable value higher than CHF 2,000,000.–, a tax equal to 13‰ is applied. [3]

2 For the registration of exchanges, the values of the exchanged properties are added together.

[3] Par. amended by Law of 20.9.2016; in force since 1.1.2017 - BU 2016, 447.

[4] The fee is that of Art. 11, reduced to one-eighth, in the following cases

– registration of the transfer of an inheritance devolved to a single heir, when the estimated value of the properties exceeds CHF 20,000;

– registration of the division of an inherited co-ownership, when the estimated value of the properties exceeds CHF 20,000;

– registration of the transfer from the inherited co-ownership or from the heir to the legatee;

– registration following the dissolution of a co-ownership, if each co-owner receives properties whose value corresponds to that of their own share;

– transfer of properties between spouses for claims related to the matrimonial regime or to compensation for extraordinary contributions by one spouse to the maintenance of the family, or to claims based on divorce law;

– registrations in favour of legal entities pursuing a public or public utility purpose in the canton or of interest to the Swiss community or religious purposes, concerning properties exclusively and permanently destined for such purposes.

[4] Art. amended by L 27.6.2012; in force since 1.1.2012 - BU 2012, 470.

[5] For the registration of a transfer of inheritance to an inheritance community, with a value exceeding CHF 20,000.–, a fee of 5‰ of the value is applied.

[5] Art. amended by L 17.12.2008; in force since 1.1.2009 - BU 2009, 75.

[6] In the case of the registration of a donation, including the establishment of a foundation, a tax of 1.1% of the value is levied.

[6] Art. amended by Law of 20.9.2016; in force since 1.1.2017 - BU 2016, 447.

[7] 1 Transfers following restructurings in accordance with Art. 8 para. 3 and 24 para. 3 and 3quater of the Federal Act on the Harmonisation of Direct Taxes of Cantons and Municipalities of 14 December 1990 (HDA), are taxed at a reduced rate of 1/8, with a minimum of CHF 200.– and a maximum of CHF 3,000.– for each individual transfer but not exceeding CHF 20,000.– for all transfers subject to the same restructuring operation within the Canton.

2 If, within five years following the restructuring, the conditions of Art. 8 para. 3bis and 24 para. 3ter and 3quinquies of the HDA are met, the transfer tax, including interest at 5% per annum, shall be recovered, deducting the tax already paid. The tax authority shall ensure that the competent Land Registry Office is informed.

[7] Art. introduced by L 26.2.2007; in force since 1.1.2007 - BU 2007, 138.

[8] 1 The constitution of a PPP is subject to a fee of CHF 100.– for each sheet of PPP entered in the land register, with a minimum fee of CHF 500.–.

2 The modification of a sheet of PPP is subject to a fee of CHF 30.–.

[8] Art. amended by Law of 17.12.2014; in force since 10.2.2015 – BO 2015, 36; previous amendment: BO 2009, 75.

It is subject to a fee of Fr. 100.–

- the rectification of boundary lines, if the properties belong to the same owner, subject to federal and cantonal exemptions;

- the constitution and modification within a collective property.

The modification of the heading of an inheritance community following the renunciation or exclusion of an heir is subject to a fee of fr. 50.–.

[9] The following are subject to a fee of fr. 30.–

– the modification of the description of the PPP sheet;

– the modification of personal details, company name, registered office;

– the annotation, namely

of personal rights pursuant to Art. 959 CC, or

of a restriction on the power of disposal (Art. 960 CC);

– the mentions (in particular, Art. 644, 805, 962 CC);

– the opening of special sheets for the entry of co-ownership shares;

– the cancellation, modification, and variation of any other entry, annotation, or mention;

– the entry of successions, exclusions, divisions of inheritance communities when the estimated value of the properties does not exceed fr. 20’000.–;

– the creation, cancellation, modification, and variation of any other entry.

[9] Art. amended by Law of 27.6.2012; in force since 1.1.2012 - BU 2012, 470; previous amendment: BU 2009, 75.

1 A fee of fr. 50.– to fr. 500.– is applied in the event of the registration of easements.

2 The registration of a land charge is subject to a fee of 5‰ of the value of the charge.

3 The constitution of independent and permanent surface rights in favour of third parties, and their respective transfer, are subject to a fee of 11‰ of the value. [10]

4 In the event of the fixing of a periodic fee, taxation occurs on the basis of the sum of the payments made over the first twenty years. [11]

[10] Para. introduced by the L 17.12.2008; in force since 1.1.2009 - BU 2009, 75.

[11] Para. introduced by the L 27.6.2012; in force since 1.1.2012 - BU 2012, 470.

[12] The fee is CHF 30.– in case of

– reduction of assets burdened with a real estate pledge;

– annotation of a subsequent pledge (Art. 903 CC) in the register of creditors and for each related postponement or cancellation;

– annotation of an agreement granting the subsequent creditor the right to succeed to a vacant senior position;

– cancellations or reductions of real estate pledge entries;

– subrogation or annotation of assignment of claim and transfer of a registered mortgage certificate, constitution of usufruct or pledge thereon;

– subrogation of heirs in the mortgage debt of the *de cujus* preceded by the succession of the estate;

– entry or modification of the entry of a creditor of a pledge right in the register of creditors (no additional fee is collected for the deletion of the entry). [13]

[12] Art. modified by Law of 27.6.2012; in force since 1.1.2012 - BU 2012, 470; previous modification: BU 2009, 75.

[13] Sentence introduced by Law of 17.12.2014; in force since 10.2.2015 - BU 2015, 36.

The increase in the real estate pledge is subject to a tax of 1‰ calculated on the nominal value of the entry in the land register.

[14] The fee for the transformation into another form of real estate pledge (mortgage, documentary mortgage note, registered mortgage note), is CHF 100.– for each operation.

[14] Art. amended by the Law of 27.6.2012; in force since 1.1.2012 - BU 2012, 470.

[15] For mortgages, the registration fee in the register is 5‰ of the value; the fee for the registration of a legal mortgage under the Civil Code is 1‰.

[15] Art. amended by L 27.6.2012; in force since 1.1.2012 - BU 2012, 470; previous amendment: BU 2009, 75.

[16] The fee for the annotation and registration of a legal public law mortgage is CHF 20.–, excluding reduced rates.

[16] Art. amended by L 27.6.2012; in force since 1.1.2012 - BU 2012, 470; previous amendment: BU 2009, 75.

[17] For mortgage deeds of any kind, the registration fee in the register is equal to 7‰ of the value.

[17] Art. modified by Law of 27.6.2012; in force since 1.1.2012 - BU 2012, 470; previous amendment: BU 2009, 75.

[18] The fee for the registration of any modification of legal relationships (payment on account, debt relief, release of pledge, etc.) and for the cancellation of the title is CHF 30.–.

[18] Art. amended by L 17.12.2008; in force since 1.1.2009 - BU 2009, 75.

[19] The transfer of real estate pledges consequent to the constitution of PPPs, as well as to the division of a property, is subject to a tax ranging from CHF 100.– to CHF 1,000.–.

[19] Art. amended by L 17.12.2014; in force since 10.2.2015 - BU 2015, 36; previous amendment: BU 2012, 470.

1 For provisional registration, the fee is CHF 50.–. [20]

2 When the provisional registration is declared definitive by agreement of the parties or by judicial decision, the ordinary fee provided for the operation shall apply; the provisions of Articles 23 and 24 remain reserved. [21]

[20] Para. amended by Law of 17.12.2008; in force since 1.1.2009 - OS 2009, 75.

[21] Para. amended by Law of 27.6.2012; in force since 1.1.2012 - OS 2012, 470.

The registration of a transfer of ownership following a total or partial expropriation is subject to a fee ranging from CHF 50.– to CHF 200.–.

[22] 1 The fee for the reunion and division of land, including PPP sheets, if the operation is not connected with another operation subject to a fee, is fr. 150.–.

2 In the case of division, an additional fee of fr. 100.– is also due for each new parcel entered in the land register.

[22] Art. modified by L 17.12.2014; in force since 10.2.2015 - BU 2015, 36; previous modification: BU 2009, 75.

1 The issuance of individual copies of excerpts from the definitive land register is subject to a fee of CHF 20.–. [23]

2 Excerpts from the register of mutations, servitudes, and real estate pledge rights of the provisional land register are subject to a fee ranging from CHF 20.– to CHF 50.–.

3 A divergent regulation regarding fees for the issuance of excerpts in electronic form is reserved.

[23] Para. amended by Law of 17.12.2008; in force since 1.1.2009 - BU 2009, 75.

[24] An annual fee, determined by the Council of State, shall be levied for the consultation and access to the computerized land register database.

[24] Art. introduced by L 17.12.2008; in force since 1.1.2009 - BU 2009, 75.

[25] 1 Official communications are subject to a fee of Fr. 30.–.

The relevant amount is payable by the interested party.

2 Those by means of official publications are subject to a fee equivalent to the coverage of costs.

[25] Art. amended by Law of 17.12.2008; in force since 1.1.2009 - BU 2009, 75.

[26] The following fees are levied

- for the certification of a signature fr. 30.–;

- for legal information, opinions and expert reports and for the preliminary examination of supporting documents, from fr. 100.– to fr. 250.– per hour. The stipulated fee is increased by 50% if the office processes the application urgently;

- for special searches from fr. 100.– to fr. 500.–.

[26] Art. modified by L 17.12.2008; in force since 1.1.2009 - BU 2009, 75.

[27] For the refusal of an entry, motivated in writing and with an indication of the terms for appeal, from CHF 50.– to CHF 500.–.

[27] Art. modified by the Law of 27.6.2012; in force since 1.1.2012 - BU 2012, 470.

[28] The inspection of one or more pages of the provisional or definitive land register is subject to a fee of CHF 20.–, plus CHF 20.– for each additional hour required.

[28] Art. amended by L 17.12.2008; in force since 1.1.2009 - BU 2009, 75.

[29] 1 Inscriptions requested in the exclusive interest of Municipalities, patricianates, and other public law entities of the Canton are subject to the fee according to Arts. 11, 14, 23, and 25, reduced to one-eighth; subject to what is regulated in cases of expropriation and the exemptions of Art. 36.

2 The transfer of all real estate as a result of aggregation, separation, dissolution, restructuring (merger, demerger, dismemberment, transformation) within municipalities, patricianates, parishes, or other public law entities of the Canton and their establishments is subject to a fee of CHF 100.-. In the case of operations concerning assets intended for the exercise of an economic activity in competition with private individuals, general rules remain applicable.

[29] Art. amended by L 12.3.2024; in force since 17.5.2024 - BU 2024, 131.

[31] 1 The chancellery costs connected with the requested operations must be reimbursed by the debtor of the fee payment.

2 The Land Registry Office is responsible for the collection of these costs.

3 The supervisory authority may issue a regulation on chancellery costs.

4 For the rest, the preceding provisions apply by analogy.

[31] Art. introduced by Law of 17.12.2014; in force since 10.2.2015 - FO 2015, 36.

[32] The following are exempt from fees

– entries requested exclusively in the interest of the State;

– cancellations of provisional entries and annotations of personal rights, when the term set in the annotation for their exercise has expired (Art. 976 CC);

– ex officio cancellations of real estate pledges;

– cancellations of restrictions on the power to dispose resulting from seizures and declarations of bankruptcy or moratoriums.

[32] Art. amended by L 27.6.2012; in force since 1.1.2012 - BU 2012, 470.

1. Decisions by the authority responsible for enforcing this law are equated to enforceable judgments within the meaning of Article 80 of the Federal Act on Debt Enforcement and Bankruptcy.

2. The collection of fees for transactions in the land register is handled by the Land Register Offices.

3. Fees must be paid within 30 days from the notification of the invoice, subject to the right to request advance payments. An annual interest rate of 5% accrues on unpaid fees from the statutory payment deadline. Interest is also due in the event of deferred or installment payments, complaints, or appeals.

4. The competent office is authorized to grant installment payments upon request.

1 If the price declared or appearing in a transaction is lower than the price actually agreed upon, the contracting parties, in addition to being liable for the recovery of the tax, shall be jointly and severally subject to a fine of up to ten times the amount of the tax that was evaded.

2 The fine is imposed by the competent Department; against the decision, an appeal may be lodged within 30 days with the Tax Law Chamber of the Court of Appeal, whose judgment is final; the procedural provisions of the tax law are applicable.

3 The action for the contraventions provided for in this article is time-barred after 5 years from the date of registration of the transfer in the land register. The penalty is time-barred after five years from the day on which the decision becomes res judicata.

4 The limitation period is interrupted by any documented investigative act and by any criminal or assessment decision by the competent authorities and is suspended for a maximum period of 10 years when the responsible persons are not domiciled in Switzerland.

[33] 1 Administrative authorities and officials shall notify the competent body, ex officio or upon request, of information in their possession necessary for the application of this Act.

2 Criminal authorities shall ex officio communicate the opening of criminal proceedings liable to involve prosecution under Art. 38.

[33] Art. introduced by L 27.6.2012; in force since 1.1.2012 - BU 2012, 470.

1 A complaint against the assessment of the Registry Office may be lodged with the latter within thirty days of communication. [34]

2 The complaint procedure is, in principle, free of charge.

[34] Subpara. amended by Act of 24.9.2013; in force since 1.3.2014 - AS 2013, 473.

[35] 1 An appeal against the decision on a complaint may be lodged with the Department; the Department has the power to gather, including ex officio, all information deemed appropriate.

2 If the appeal is unfounded, the Department may charge the appellants the costs and a court fee of up to CHF 1,000.

3 An appeal against the Department's decision may be lodged with the Tax Law Chamber of the Court of Appeal; the procedural provisions of the tax law are applicable.

[35] Art. modified by L 24.9.2013; in force since 1.3.2014 - BU 2013, 473.

1 After the expiry of the time limits for exercising the right of referendum, this Act shall be published in the Official Bulletin of Laws and Executive Acts.

2 The Council of State shall fix the date of its entry into force. [36]

3 The legislative decree establishing the tariff for operations in the land register (of 9 September 1941 and subsequent amendments), Consolidated Text of 21 July 1966, is hereby repealed.

Published in OB 2006, 564.

[36] Entry into force: 1 January 2007 - OB 2006, 569.