{"id":4643,"date":"2021-04-13T11:18:34","date_gmt":"2021-04-13T09:18:34","guid":{"rendered":"https:\/\/gin001.staging.360vier.net\/glossar\/capital-gains-tax-on-land-and-property\/"},"modified":"2026-06-25T11:05:47","modified_gmt":"2026-06-25T09:05:47","slug":"capital-gains-tax-on-land-and-property","status":"publish","type":"glossar","link":"https:\/\/www.ginesta.ch\/en\/glossar\/capital-gains-tax-on-land-and-property\/","title":{"rendered":"Capital Gains Tax on Real Estate"},"content":{"rendered":"<p>The Swiss cantons levy a tax on gains realized from sales of land and real estate. This is a separate <strong>income tax<\/strong> <strong>levied <\/strong>according to a <strong>distinct tax rate <\/strong>. 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 <a href=\"http:\/\/www.belex.sites.be.ch\/data\/661.11\/de#ART126\" target=\"_blank\" rel=\"noopener\">the Tax Act<\/a> (Art. 126 et seq. StG).   <\/p>\n","protected":false},"template":"","glossar-kategorie":[],"class_list":["post-4643","glossar","type-glossar","status-publish","hentry"],"acf":[],"featured_image_data":null,"categories":[],"_links":{"self":[{"href":"https:\/\/www.ginesta.ch\/en\/wp-json\/wp\/v2\/glossar\/4643","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ginesta.ch\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.ginesta.ch\/en\/wp-json\/wp\/v2\/types\/glossar"}],"version-history":[{"count":2,"href":"https:\/\/www.ginesta.ch\/en\/wp-json\/wp\/v2\/glossar\/4643\/revisions"}],"predecessor-version":[{"id":133390,"href":"https:\/\/www.ginesta.ch\/en\/wp-json\/wp\/v2\/glossar\/4643\/revisions\/133390"}],"wp:attachment":[{"href":"https:\/\/www.ginesta.ch\/en\/wp-json\/wp\/v2\/media?parent=4643"}],"wp:term":[{"taxonomy":"glossar-kategorie","embeddable":true,"href":"https:\/\/www.ginesta.ch\/en\/wp-json\/wp\/v2\/glossar-kategorie?post=4643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}