Grisons property transfer tax: Tax rates, exemptions & guide

If you are buying a property in Graubünden, Switzerland, understanding the transfer tax (also known as real estate transfer tax) is crucial. This tax applies to property transactions and varies depending on the canton and municipality. In this guide, we explain the key details about transfer tax in Graubünden, including tax rates, exemptions and implications for buyers.

What is the property transfer tax in Graubünden?

The transfer tax is a one-off fee that is levied when ownership of a property is transferred. In Graubünden, this tax is levied by the canton and is usually paid by the buyer.

Tax rate of the property transfer tax in Graubünden  

The canton of Graubünden levies a transfer tax of between 1.5 % and 2.3 %, calculated on the basis of the higher value:

• Purchase price or
• Official tax value.

The exact rate depends on the municipality and additional local fees may apply.

Example calculation: For a property with a value of CHF 1,000,000, the tax would amount to between CHF 15,000 and CHF 23,000 (depending on location). It is advisable to enquire about possible additional costs with the local authorities.

Who pays the transfer tax

In Graubünden, the buyer is normally responsible for paying the transfer tax. However, this obligation can be contractually negotiated between the buyer and seller.

Exemptions and reductions

Certain property transfers may be exempt from tax or taxed at reduced rates, including

• Intra-family transfersInheritances or gifts between direct family members (e.g. parents to children) are often tax-free.
• Corporate restructuringReal estate transfers in the context of mergers or restructurings may be reduced or exempt.
• Non-profit organisationsTransfers to registered charities or public organisations are generally tax-free.

Important: The exemption rules are complex and often require specific documentation. It is strongly recommended to consult a local notary or tax advisor.

Additional costs when buying property in Graubünden 

In addition to the transfer tax, buyers should take other costs into account:

• Notary fees0.1 % - 0.5 % of the purchase price (necessary to confirm the transaction).
• Land register fees0.2 % - 1 % of the property value (varies by municipality).
• Broker commission2 % - 3 % of the sales price (if a broker is involved).

Tip: These costs can be considerable - so you should find out the exact rates in advance.

How is property transfer tax paid in Graubünden 

The transfer tax is usually paid during the final registration process of the property. Two common payment methods are:

1. About the notaryMost common method where the notary integrates the tax payment into the purchase contract.
2. Directly to the cantonal tax officeSome municipalities require direct payment by bank transfer.

Important notes:

• Payment deadlines are strict (normally within 30 days of registration).
• The notary or the tax office will give precise payment instructions.
• Keep payment confirmations in a safe place.
• Late payments can result in penalties.

Why is this tax important for buyers

• Significant additional costs: At 1.5 % - 2.3 % of the property value, the tax can represent a high additional financial burden.
• Legal obligationThe tax must be paid before the property is registered. Non-payment may block the purchase or have legal consequences.
• Regional differencesTax rates and additional fees vary between municipalities.

Tip for buyers: Clarify the exact tax rate and requirements with your notary at an early stage to avoid unexpected costs.

Final tips for property buyers in Graubünden

• Check local rates: 1.5 % - 2.3 % plus possible municipal fees.
• Consult a notary: Required; regulates the tax payment.
• Budget: 3 % - 5 % extra for tax + additional fees.
• Pay on time: Payment required upon registration; late payments will be penalised.
• Check possible tax exemptions: For family transfers - speak to your notary.

Conclusion: Plan for tax costs early on 

Understanding the property transfer tax in Graubünden is essential for property buyers. By taking this tax and additional fees into account, you can plan your budget better and make the buying process smoother. Seek advice from a local tax advisor or notary for up-to-date and detailed information.need help buying property in Graubünden? Consult a local tax expert for personalised advice.