Amendment of tax law with regard to property gains tax in the canton of AG

The canton of Aargau now also provides for a statutory lien on real estate gains tax. The same applies to income and profit taxes levied on capital gains. It is at least pleasing that an advance calculation does not have to be made in every case, but that a flat rate of 3% of the purchase price has been set in the tax law.

Until now, property gains tax did not have to be secured in the canton of Aargau and, in particular, persons who were not subject to property gains tax did not have to secure anything in the event of a sale.

§ Section 234a (new)
Statutory lien on real property
1 The canton and the commune are entitled to a statutory lien on real property for property gains taxes and for income and profit taxes levied on capital gains without entry in the land register (Art. 836 para. 2 of the Swiss Civil Code [ZGB] of December 10, 1907).
2 If a deferred gain is taxed, there is a statutory lien on the property, the sale of which leads to taxation of the deferred gain.
3 The amount of the statutory mortgage is estimated at a flat rate of 3 % of the purchase price or 3 % of the market value in the event of an exchange.
4 The security right over real property may not be claimed if the selling or acquiring party provides security in another form.
(paragraphs 5 to 7 follow).

For purchase contracts concluded from 1. The new legal provision of Art. 234a StG must be observed for companies that are publicly certified as of January 1, 2020. As a rule, this should mean that the taxes due on the sale must be secured.

Click here for the tax law of the canton of Aargau.