Swiss closing costs — frequently asked questions

Q: Who pays the closing costs — buyer or seller?

In most cantons the buyer, by statute or established practice. A few cantons split tax or fees in equal halves by law; contractual deviations are usually possible, but towards the state the parties often remain jointly liable.

Q: Is there relief if I move in myself?

In many cantons yes — as an exemption, a reduced rate, a deduction from the tax base or a fixed rebate off the tax amount. Conditions are common, such as moving in within a deadline and a minimum residence period; if they are breached, the tax is charged after the fact.

Q: Why does my commune charge a surcharge?

In some cantons communes may add a surcharge on top of the cantonal transfer tax, and in Graubünden the tax is purely communal. Whether a surcharge applies and its legal maximum are shown on the respective canton page.

Q: Can I choose my notary freely?

Only partly. In cantons with a state notariat the competent public office is fixed. In cantons with independent notaries you choose the notary freely within the canton — but the tariff is binding there too, so the price is hardly negotiable.

Q: When are tax and fees paid?

Around the notarization. In many places the notary makes sure that transfer tax and fees are paid or deposited before filing the change of ownership with the land register — the amounts therefore have to be available at the notarization appointment.

Q: Is VAT added to the fees?

Never on the transfer tax. For the notary it depends on the model — independent notaries usually charge VAT on top, while the practice of state notariats varies by canton. Land register fees are mostly exempt.

Q: What changes if I buy without a mortgage?

The whole mortgage-note block disappears — there is no pledge to notarize and register. Transfer tax, notary and land register fees remain unchanged, because they attach to the purchase, not to the financing.

Who pays the closing costs — buyer or seller?

In most cantons the buyer: either the statute designates the buyer as liable, or practice has settled that way. A few cantons split the transfer tax or the fees between the parties in equal halves by law. The contract can usually agree a different allocation — but towards the state the parties often remain jointly liable. The rule of your canton is on the respective canton page, for instance for Bern or Zurich; all cantons are collected in the overview. Not to be confused: the property gains tax on the sale proceeds is the seller’s — it is not a closing cost.

Is there relief if I move in myself?

In many cantons, yes. The mechanics differ: some exempt part of the consideration from the tax entirely, others have a reduced rate for the main residence, a deduction from the tax base, or a fixed rebate off the tax amount. Conditions apply almost everywhere — moving in within a deadline, a minimum residence period — and if they are breached the tax is charged after the fact. The types are explained in the transfer tax guide.

Why does my commune charge a surcharge?

Because some cantons allow their communes to add a surcharge on top of the cantonal transfer tax — above all in western Switzerland. In Graubünden the tax is even purely communal: the canton levies nothing, the commune decides up to a statutory maximum. Whether a surcharge applies at your destination is shown on the respective canton page, with the source. Where the surcharge varies from commune to commune, the calculator shows the range from the cheapest to the most expensive case.

Can I choose my notary freely?

Only in part of Switzerland. In cantons with a state notariat, the competent public office is fixed. In cantons with independent notaries you choose the notary freely within the canton — which changes little about the price, because the tariff is binding for independent notaries as well. Details in the notary fees guide.

When are tax and fees paid?

Around the notarization. In many places the notary only files the change of ownership once tax and fees are paid or deposited; in practice the notary often asks for the funds before the deed is signed. In practical terms: the closing costs must be available at the notarization appointment — on top of your equity, as the closing-costs guide shows.

Is VAT added to the fees?

Never on the transfer tax — taxes do not carry VAT. For the notary it depends on the model: independent notaries as a rule charge VAT on top of the tariff, while for state notariats the practice varies by canton. Land register fees are mostly expressly exempt. The calculator states the practice for each canton.

What changes if I buy without a mortgage?

The mortgage-note block disappears entirely: without outside financing there is no pledge to notarize and enter. The other three blocks — tax, notary, land register — remain unchanged, because they attach to the change of ownership, not to the financing. If the buyer instead takes over a mortgage note the seller already holds, creation costs only arise for any increase in the pledge amount. Why the mortgage note is priced off the pledge amount rather than the purchase price is explained in the guide to the land register and mortgage note.