Comprar un inmueble en Suiza
Lex Koller, financiación hipotecaria y proceso de compra: la guía completa para expatriados.
Comprar un inmueble en Suiza es una inversión importante, con precios entre los más altos de Europa. Para los expatriados, el marco jurídico presenta particularidades importantes, en particular la Lex Koller que restringe el acceso a la propiedad para los extranjeros no residentes. Esta guía te lleva por las etapas clave, desde la financiación hasta la firma ante notario, teniendo en cuenta las especificidades para los residentes extranjeros.
Lex Koller: restrictions for foreigners
The federal law on the acquisition of real estate by persons abroad, commonly known as Lex Koller, limits the purchase of real estate by foreigners. As a foreign resident with a B permit, you can freely purchase your main residence, but the purchase of second homes or investment properties is subject to cantonal authorization.
Holders of a C (establishment) permit benefit from the same rights as Swiss citizens and are not subject to the Lex Koller. EU/EFTA nationals domiciled in Switzerland are also largely exempt for their main residence.
- • C license: no restrictions, same rights as the Swiss
- • B Permit (EU/EFTA): free purchase of the primary residence
- • B Permit (non-EU): primary residence authorized, investment subject to authorization
- • Non-residents: very restricted purchase, limited to certain tourist goods in designated areas
Types of real estate
Property by floors (PPE)
The PPE is the equivalent of co-ownership. You are the owner of your apartment and co-owner of the common areas. This is the most common form of ownership in Switzerland, representing around 40% of transactions. PPE charges vary from CHF 3 to CHF 6 per m² per month.
Individual or terraced house
Rarer and more expensive, the detached house represents the real estate dream of many expatriates. Prices are significantly higher than the PPE, especially in the metropolitan areas of Zurich, Geneva and Lausanne.
Building land
Purchasing land to build on is possible but complex. Land prices vary from CHF 300 to CHF 3,000 per m² depending on the location. The construction process is regulated and requires a cantonal building permit.
Mortgage financing
In Switzerland, the mortgage system works differently from many countries. Banks finance a maximum of 80% of the value of the property, so you must provide at least 20% of your own funds, of which at least 10% does not come from the 2nd pillar.
| Item | Detail | Example (property at CHF 1,000,000) |
|---|---|---|
| Minimum own contribution | 20% of the value of the property | CHF 200,000 |
| Including “hard” equity | Minimum 10% (savings, 3rd pillar, donation) | CHF 100,000 |
| 2nd pillar (LPP) | Maximum 10% of the value of the property | CHF 100,000 |
| 3rd pillar (3a) | Can be used in full | Variable |
| 1st mortgage | Up to 65% of the value of the property | CHF 650,000 |
| 2nd rank mortgage | 15% max., amortization over 15 years | CHF 150,000 |
| Fixed rate (10 years) | Around 1.5% – 2.5% (2026) | CHF 12,000 – CHF 20,000/year |
| Variable SARON rate | Around 1.2% – 1.8% (2026) | CHF 9,600 – CHF 14,400/year |
Acquisition costs
Beyond the purchase price, plan for additional costs representing 3 to 5% of the value of the property. These fees vary significantly depending on the canton.
- • Notary fees: 0.1% to 0.5% of the sale price
- • Transfer taxes: 0% (Zurich, Schwyz) to 3.3% (Neuchâtel) depending on the canton
- • Registration in the land register: 0.1% to 0.5%
- • Mortgage fees (mortgage certificate): 0.1% to 0.3%
- • Real estate estimate: CHF 500 to CHF 1,500
- • Geneva: 3% transfer tax + 0.4% notary fees
- • Vaud: 3.3% transfer tax + 0.2% notary fees
- • Zurich: 0% transfer tax + notary fees depending on the municipality
Step-by-step purchasing process
- • Define your budget and obtain a financing certificate from your bank
- • Search for the property (portals: Homegate.ch, ImmoScout24.ch, Comparis.ch)
- • Visit and assess the property (condition, PPE charges, neighborhood)
- • Make a written offer to the seller or real estate agent
- • Negotiation and agreement in principle on the price
- • Signature of the reservation contract (optional, not standard in Switzerland)
- • Finalize mortgage financing with your bank
- • Go to the notary to sign the deed of sale
- • Registration in the land register (effective transfer of ownership)
- • Delivery of keys and taking possession of the property
Real estate taxation
In Switzerland, owners are taxed on the rental value of their property, even if they live there. This fictitious amount (generally 60 to 70% of the market rent) is added to your taxable income. In return, you can deduct mortgage interest, maintenance and renovation costs.
Real estate gains tax applies upon resale. The rate depends on the canton and the holding period: the longer you hold the property, the lower the rate. A resale in the first 2 years can be taxed up to 40 to 60% of the gain depending on the canton.
Servicios relacionados
Guías útiles
Preguntas frecuentes
¿Puede un titular de permiso B comprar un inmueble en Suiza?
¿Cuáles son las restricciones para la compra de una segunda residencia?
Do I have to resell my property if I leave Switzerland?
¿Listo para empezar tu nueva vida en Suiza?
Contáctanos para una evaluación previa gratuita de tu situación. Nuestro equipo responderá en 24 horas.