Bern transfer tax: 800k exemption

Context

TL;DR

• The Cantonal Government proposes to relax the tax exemption.
• The threshold remains at 800.000 CHF of the purchase price.
• The consultation ends on January 7, 2027.
• The refund may be requested within four years.

Key facts

• Subject → revision of the real estate transfer tax law
• Exempt amount → first 800.000 CHF of the price
• Consultation → until January 7, 2027
• New requirement → principal residence for six months within four years
• Proposed procedure → tax due upon registration in the land register

The cantonal government proposes simplifying the real estate transfer tax for those who buy a home to use as their own residence. The proposal also broadens the range of purchases that can benefit from the exemption: it would no longer be necessary to use the property exclusively as a residence. The revision of the law has been submitted for consultation, and the procedure will remain open until January 7, 2027.

The origins of the revision

The revision stems from two motions in the cantonal parliament calling for broader exceptions to the transfer tax. The government is now proposing a completely revised framework that is simpler and more practical to apply. The text was drafted with the involvement of the cantonal parliament’s factions, notaries and other specialists.

Currently, the purchase of a home is exempt on the first 800.000 francs of the price. For a house or apartment that has already been built, the buyer must move into it within one year. For a property that has yet to be built, the deadline is two years. The property must then be used for at least two years, without interruption, personally and exclusively as a residence.

The proposal submitted for consultation

The proposal retains the 800.000-franc allowance, but also takes non-exclusive residential use into account. For example, it would cover someone who establishes their own company’s registered office in the apartment or rents out part of it. The exemption would, however, remain limited to the purchase of an owned home: second homes, holiday homes and commercial properties would continue to be subject to the tax.

To qualify for the exemption, the proposal requires the buyer to use the property as their principal residence for at least six months within the four years following the purchase. Land and rooms directly serving the apartment, such as parking spaces and hobby rooms, could also be included in the same contract. For an initial guide to tax calculations, calcolatore stipendio/imposte offers an information tool.

Operational details

The proposal concerns more than just the time when one moves into the home. For buyers, it compares three distinct elements: the 800.000 CHF limit, the way the property is used and the time when the tax is paid. Since the text is still under consultation, the comparison serves to show the difference between the rules described as current and the solution announced by the Government.

Timing and use of the property

| Situation | Current rule | Proposed solution | | House or apartment already built | Move-in within one year; then personal, exclusive and continuous use for at least two years | Use as a primary residence for at least six months within four years of purchase | | Property not yet built | Move-in within two years; then personal, exclusive and continuous use for at least two years | Use as a primary residence for at least six months within four years of purchase | | Property with mixed use | The exemption requires exclusive use as a residence | Also permitted is use that is not exclusively residential, such as the company's headquarters or subletting part of it | | Second home, holiday home or commercial building | Subject to the tax | Remains subject to the tax |

The table shows that the project does not indiscriminately extend the exemption to every property. Above all, it expands the possibility of combining residential and other use in the same property, while maintaining the requirement of an owner-occupied home used as a primary residence. Parking spaces, hobby rooms and other spaces directly serving the apartment would also fall under the exemption if purchased under the same contract.

The timing of payment

Today, the tax is deferred for two years upon request. The text notes that many buyers do not understand why, after that period has elapsed, they must pay it later if they have not met the conditions for the exemption. Under the proposed model, by contrast, the tax would already become due when the application is submitted to the land registry. The buyer who meets the conditions would then request a refund within four years of the purchase. The same legal remedies available today would remain available against the tax assessment decision. To organize personal tax amounts and deadlines, you can consult calcolatore stipendio/imposte.

Useful tools for your case

To verify your within/over 20 km tax scenario, use the net salary calculator and the tax return guide.

Key points

Anyone planning a purchase can use the proposal as a checklist, without confusing today's conditions with those announced. The practical sequence is as follows.

Before the purchase

1. Identify the property. Verify whether it is an already-built house or apartment, or a home yet to be built. Under the current rules, the distinction determines the deadline for moving into it: one year in the first case, two in the second.

2. Check the intended use. Today, the property must be occupied personally, continuously and exclusively for at least two years. The proposal replaces this with a scheme requiring use as a main residence for at least six months within four years of purchase and allows, among the examples listed, use as business premises or the subletting of part of it.

3. Distinguish the residence from excluded properties. If the purchase concerns a second home, vacation home or commercial building, the proposal maintains their liability for the tax. Parking spaces, hobby rooms and similar spaces may instead benefit from the new exemption if they are purchased under the same contract and directly serve the apartment.

4. Keep the price separate from the procedure. The exemption still applies to the first 800.000 CHF of the purchase price. Under the proposed solution, the tax is due when the application for registration in the land register is filed; if the conditions are met, the refund request must be submitted within four years of purchase. For the current rules, the source instead describes a two-year deferral upon request. The text does not change the remedies against the tax assessment decision.

5. Mark the consultation deadline. The draft amendment to the transfer tax law is under consultation until January 7, 2027. The date is distinct from the deadlines concerning the use of the property and any refund.

This sequence prevents treating as already final a solution that the Government has put out for consultation. To organize the budget and explore the tax calculations available on the website, use calcolatore stipendio/imposte.

Source: be.ch