Closing costs in the canton of Appenzell Ausserrhoden
Overview
In Appenzell Ausserrhoden the transfer tax belongs to the municipalities — but with a cantonal guard rail: the tax act names a standard rate from which a municipality may only deviate downwards. Who bears the tax is up to seller and buyer to agree; towards the authorities both remain jointly liable. The fee side is unusual too: advice, contract drafting, notarization, review and the land register entry are bundled into a single all-in flat fee — our table therefore shows it half as a notarization fee and half as a land register fee.
The table lists tariff type, who pays, source and check date for every cost block; the calculator gives an estimate for your own purchase. How other cantons compare is shown in the canton overview, and the tax itself is explained in the guide to the transfer tax.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | flat rate Source: ar.clex.ch · Last checked: | Buyer |
| Notary fees | flat rate (plus VAT) Source: ar.clex.ch · Last checked: | Buyer |
| Land register fees | flat rate Source: ar.clex.ch · Last checked: | Buyer |
| Mortgage note | several fees Source: ar.clex.ch · Last checked: | Buyer |
Frequently asked questions
Who levies the transfer tax in Appenzell Ausserrhoden?
The municipalities. The cantonal tax act sets a standard rate that a municipality may only undercut — a higher rate is not allowed.
Who pays the tax and the fees on a purchase?
Seller and buyer owe the tax as they agree between themselves and are jointly liable; the notarization and land register fee is in practice usually borne by the buyer.
What does the municipal fee cover?
Practically the whole path to ownership — advice, drafting, notarization, review and the land register entry are bundled into a single flat fee within a statutory range.