Sell property in Switzerland as a non-resident 2026

A notary closes the deal, the cantonal property gains tax depends on the gain and how long you owned, and for a seller living abroad the tax should be secured in the contract. What Lex Koller means for your buyers, what the agent costs and why bank checks matter.

In brief

In Switzerland a notary draws up the public deed and the land register records the change. The big tax is the cantonal and municipal property gains tax, which depends on the gain and on how long you owned the property, and no canton rate is quoted here because our sources conflicted. For a seller who lives abroad the tax is secured by a statutory lien, so the contract should keep the estimated tax from the price. Agent: about 2% to 4% plus VAT. Buyers from abroad need a cantonal approval under the rule known as Lex Koller. As of 7 November 2026, from search summaries.

What a sale in Switzerland looks like

Rules differ by canton, but the skeleton is the same.

You choose an agent (optional) and set the price. For a non-resident it helps to ask the notary of the canton first which documents the land register wants.
You and the buyer sign a reservation or preliminary agreement if one is used.
A notary prepares the public deed. The buyer pays the price through the notary or by another arrangement, and the land register records the new owner.
If a mortgage certificate (Schuldbrief) is registered on the property, it is transferred to the buyer or cancelled.
You can sign through a power of attorney if the notary accepts it. Ask which form the canton wants before you sign it.

Documents you will need

A passport and proof of address.
The land-register extract and the purchase deed.
For an apartment: the condominium regulations, the minutes and the reserve fund balance.
The mortgage documents, including the paper Schuldbrief if it is paper.
Proof of acquisition costs and of improvements for the tax calculation.

Who can buy: Lex Koller and your buyer pool

A person abroad needs a cantonal approval to buy a home in Switzerland. In practice that means usually one holiday home and a limited number per canton, and an approval is not needed for commercial property. A transaction against the law is void. Today the sale of a holiday flat from one person abroad to another does not use the cantonal quota. On 15 April 2026 the Federal Council opened a consultation, which ended on 15 July 2026, on a tightening that would require an approval again for such resales. We did not find the result, and a guide of 26 October 2026 says that no tightening is in force. A trust is not an allowed buyer, according to a ruling of the Federal Supreme Court of 5 February 2026. One guide says that a sale needing an approval may take two to three months, which you should include in the contract. See the articles on Swiss prices and areas for who buys what.

What the agent and the notary cost

Costs are cantonal. The sources we saw give an agent commission of about 2% to 4% plus VAT (another guide says about 3%), a notary fee of about 0.1% to 0.5% of the price and a land-register fee of about 0.1% to 0.2%. On a price of 900,000 francs, 3% is 27,000 francs plus VAT, a notary fee of 0.1% to 0.5% is 900 to 4,500 francs and a land-register fee of 0.1% to 0.2% is 900 to 1,800 francs. These are ranges from commercial guides; ask the notary for the canton's tariff and agree who pays what.

Tax in brief: the property gains tax

The tax on the gain from a sale of private property is cantonal and municipal, with no federal tax on it. Its size depends on the gain and the holding period, and as a rule a longer holding means a lower tax. Zurich is often given as an example: the sources conflicted on its rate (10% to 40% in one, 38% to 50% in another) and on the holding discount, and one source adds a 50% surcharge if you held for under two years and a cap on the discount after 20 years. We therefore do not quote a rate for any canton. Deferral when you replace a Swiss main home with another within two to three years exists, but it usually does not help the owner of a holiday home.

Security of the tax for a seller abroad

This is the part that surprises non-residents. The canton has a statutory lien on the property for the gains tax. If the seller has moved abroad and the tax cannot be collected, the buyer risks having to pay it. The protection is a security stated in the contract: the estimated tax is kept from the price and paid to the tax office, and the rest goes to you. In Solothurn the tax office can refuse its consent to the land-register entry if the tax of a seller abroad is not secured. In Thurgau the notary must point out the lien and the option of a contractual security. In Basel-Landschaft the tax authority is not liable if the notary leaves the security out. These are three cantons, not a rule for all of them, so ask the notary in your canton. Some cantons calculate the expected tax on request.

Mortgage certificate (Schuldbrief)

If a Schuldbrief is registered, the bank often holds it as collateral. It is either transferred to the buyer, who may reuse it for their own loan, or cancelled. For cancellation of a paper certificate the original is needed, and without it a court procedure is required. We found no cancellation cost; ask your bank and the notary.

Getting the money out

The notary or the arrangement agreed in the deed pays the price after the tax security is set aside. Banks will ask for the deed, the notary statement and the origin of the money. A seller with a Russian, Belarusian, Kazakh or Ukrainian passport should expect extra questions. Swiss banks have been described as over-cautious with Russian clients: Swissquote reportedly warned about 600 Russian customers of possible account closures, and Swiss measures on Russian financial institutions have been in force since 30 October 2025. We found nothing on how banks treat property-sale proceeds in particular, and no current FINMA guidance on Russian clients. Prepare the receiving account and keep the paper trail.

How long it takes

No source gave a number. Our estimate is three to six months from listing to payout, longer if an approval or a Schuldbrief cancellation is needed.

Common mistakes

Not asking whether the buyer needs an approval under Lex Koller and putting nothing about it in the contract.
Leaving the gains tax out of the contract when the seller lives abroad.
Losing the paper Schuldbrief.
Assuming that the rules of one canton apply in another.
Selling to a trust.
Opening no receiving account before the sale.

Step-by-step checklist

Week 1: ask the notary in the canton about documents, the tax security and the power of attorney.
Weeks 1 to 4: find the Schuldbrief, collect the documents, set the price.
Weeks 4 to 12: offers, buyer check, approval if needed.
Weeks 12 to 20: public deed, tax security, cancellation or transfer of the Schuldbrief.
After the entry: payout and transfer to your account.

Related guides

This is general information, not legal or tax advice. Ask a notary in the canton and a tax adviser before you sign.

FAQ

Can I sell a Swiss property while living abroad? Yes, through a power of attorney if the notary accepts it. Because the canton has a lien for the gains tax, the contract should deal with its security.

Who can buy my holiday flat? A person abroad needs a cantonal approval, which is limited per canton. Today a resale between persons abroad does not use the cantonal quota, but a tightening was discussed in 2026, so check the status.

How much is the gains tax? It depends on the canton, the gain and the holding period, and a longer holding usually lowers it. Our sources conflicted on the Zurich rate, so ask the canton's tax office for an estimate.

What happens to my Schuldbrief? It is either transferred to the buyer or cancelled. A paper original is needed to cancel it, and without it a court procedure is required.

Will my bank block the money? It may ask for the deed, the notary statement and proof of the origin of the money. For clients with Russian ties the checks can be stricter, so prepare the documents before the sale.

How to sell property in Switzerland as a foreign owner: process, taxes and getting the money out