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The Swiss cantons levy a tax on gains realized from sales of land and real estate. This is a separate income tax levied according to a distinct tax rate . Profits under CHF 5,200 are tax-exempt, as are profits from the sale of movable property (e.g., vehicles). The legal basis for the real estate gains tax in the Canton of Bern is found in the Tax Act (Art. 126 et seq. StG).