Real estate taxes are cantonal and/or local taxes. The following overview provides information on the real estate tax situation in the individual Cantons.
Overview of Real Estate Taxation in Switzerland (as of 1 January 2001)
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4 No account is taken here of the minimum taxation which some Cantons / local authorities levy in addition to or in place of property tax
5 Decided by initiative the 28 September 2008, date of implementation unknown.
6 Land Register fee
7 Normally only levied on legal entities exempted from direct taxation