Incidental purchase costs in Switzerland: the real cost of buying a home
The costs of buying a home in Switzerland include more than just the purchase price. There are additional fees when buying a house that can often add up to several thousand francs. Comparis explains.
13.10.2026
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1. What are incidental purchase costs?
Incidental purchase costs are additional costs when buying a property. In Switzerland, these include:
property transfer tax
notary fees
land registry fees
mortgage note charges
These costs are usually borne half by the buyers and half by the sellers. One exception is the mortgage note. The property transfer tax is normally paid by the buyer.
Important: Specify in the sale contract who pays which costs.
Additional fees when buying a house in Switzerland: up to 5%
In total, the incidental purchase costs for a house can amount to up to 5% of the purchase price As the buyer, you must have this amount set aside. You cannot use your mortgage to cover these costs.
2. Cantonal taxes and fees for change of ownership
In most cantons, the property transfer tax is due when a property changes hands. This is not prescribed by the federal government and is handled differently by the individual cantons.
In several cantons, you pay an administrative fee instead of tax. Some of the fees are also «mixed taxes». This means they are a mix of fees and taxes.
In the canton of Zug, the amount of the fees is not based on the purchase price. Instead, an hourly rate of CHF 180 applies. The total time depends on how much effort is required to complete all tasks related to the land register.
In 2008, voters in the canton of Schwyz voted against a property transfer tax Only a fee of CHF 45 per commenced CHF 50,000 is charged. For a purchase price of CHF 1 million, this amounts to CHF 900.
Some cantons also decide on the tax liability of the parties. This means that they determine whether the parties divide the taxes between them or not.
3. Notary costs when buying a home in Switzerland
For the public notarisation of the purchase agreement, you pay notary fees. These vary from canton to canton. They can also vary from notary to notary.
In most cases, the costs are less than 1% of the selling price.
Notary costs when buying a home: Depends on the type of notary’s office
For cantons with official notary’s office the costs are fixed. In cantons with independent notaries, the notaries themselves determine the level of the fees. Obtain quotes in advance. In most cases, both parties share the notary costs.
Example of notary fees
The notary fees in Zurich are, for example, 0.1% of the purchase price. The notary fees in Bern vary depending on the purchase price. For a property priced at CHF 1,000,000, the notary costs in Bern amount to between CHF 2,915 and CHF 4,575, i.e. between 0.29% and 0.46% (excluding VAT).
4. Land register fees
For the land register entry costs are incurred. This usually amounts to less than 1% of the sales price. Depending on the canton, these costs are calculated according to:
Time required
a fee rate dependent on the purchase price
Normally both parties share half of the land registry costs.
5. Mortgage note charges
There may also be charges for creating a mortgage note in addition. This is issued for the amount of third-party financing. For example, a mortgage is considered to be third-party financing.
In German-speaking Switzerland, the cost range for a mortgage note is usually between 0.1-0.3% of the mortgage debt. In the cantons of Fribourg, Geneva, Jura, Valais and Ticino, a tax or fee on the mortgage lien is also levied. There, the total is around 0.6-1.2%. These fees are waived if the purchasing party assumes an existing mortgage note.
6. Costs in the event of advance withdrawals from an occupational pension fund
Are you planning to finance part of the property with an advance withdrawal from an occupational pension fund? If so, you have to pay a lump-sum tax on the amount tax on lump-sum withdrawal on the amount.
For the Entry of the advance withdrawal of pension fund assets in the land register, additional fees may apply. This is the case in the canton of Zurich, for example. The entry is often also called «restriction on disposal».
Entry of the advance withdrawal
If you use an advance withdrawal from your occupational pension fund to finance your purchase, the pension institution will note this in the land register. You can only sell the property again, if your pension institution deletes the entry. This will be done on request in the following cases:
You repay the advance withdrawal.
Five years before the normal retirement age.
If repayment is not possible before the sale: if there is an irrevocable promise of payment.
If you have the entry rewritten for a new main residence .
7. When are ancillary purchase costs payable?
The costs related to the purchase process are invoiced directly. For this, you will receive a bill from the notary or the land registry office after the appointment with the notary.
The Property transfer tax is due when registration for the land register entry is due. You must pay it before the transfer of ownership.
8. Which ancillary purchase costs are tax-deductible?
You cannot claim the ancillary costs of purchasing a property against tax.
As a property owner, however, you can deduct various other costs from your taxes. Depending on the canton, this includes value-preserving measures or certain maintenance costs.
9. Extra costs when buying a house: checklist
Clarify well in advance the ancillary purchase costs in your canton. This way, high fees and charges will not come as an unpleasant surprise. Use the information about the notarial system in your canton.
Consciously budget for a reserve to cover ancillary purchase costs This is about 5% of the purchase price.
After you have purchased the property, you may incur additional costs – for example, for renovations. You should also budget enough money for this if it is not covered by the mortgage.
Don’t just save on ancillary costs. Also compare different mortgage offers.
Buying a property: all the steps at a glance
This guide is part of step two «Financing». In the overview, Comparis shows all the steps from the question of whether a purchase is worthwhile to moving in.
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This article was first published on 18.04.2018
