Selling property in Zug

Selling in Zug: what international owners should know

A property sale in Switzerland follows rules that differ from those in most other countries: the contract must be publicly notarised, the seller pays a tax on the gain, and each canton sets its own details. In the Canton of Zug, these are the points that matter. If you are an expat or have already moved abroad, the page English-speaking estate agent in Zug for expats covers selling from abroad, the power of attorney and the language of the deed.

Public notarisation of the deed

A contract for the sale of land is only valid if it is publicly notarised (öffentliche Beurkundung, Art. 216 para. 1 Swiss Code of Obligations). In Zug, the contract is notarised by the municipal clerk (Gemeindeschreiberin or Gemeindeschreiber) of the municipality in which the property is located, or by an authorised deputy (§ 4 para. 2 Notarisation Act, BGS 223.1). Lawyers authorised to notarise may not notarise property sale contracts (§ 7 para. 2). The notarisation fee ranges from CHF 300 to CHF 4,000 (BGS 641.1 § 9 no. 89); how it is shared between seller and buyer is set out in the contract.

Property gains tax, paid by the seller

The property gains tax (Grundstückgewinnsteuer) is owed by the seller and assessed by the municipality, not the canton (§§ 187 and 192 Tax Act, BGS 632.1). The taxable gain is the sale price less the investment costs, meaning the purchase price plus value-enhancing expenditure (§ 193). The rate equals the annualised return: the gain as a percentage of the investment costs, divided by the years of ownership. It is at least 10% and at most 60%; from 12 years of ownership the maximum falls by 2.5 percentage points a year, to 25% after 25 years or more. Gains below CHF 5,000 are tax-free (§ 199).

Value-enhancing investments, the agent's commission (if documented), advertising and brochure costs, and contract costs count towards the investment costs (§ 196). If the purchase was more than 25 years ago, the market value 25 years ago may be used as the purchase price (§ 195). We calculate the probable tax before the property goes on the market, so that you know early what remains net.

Deposit at notarisation and deadlines

Because the buyer is jointly liable for the property gains tax, a deposit equal to the probable tax, or equivalent security, must be provided at notarisation (§ 202). The tax return is due within 60 days of the transfer being registered with the land registry, and the provisional invoice is payable within 30 days (§§ 200 and 201).

Deferral on reinvestment, inheritance or gift

The tax is deferred on inheritance, advance on inheritance and gift, on transfers between spouses under marital property law, and on a replacement purchase: if you have lived in the property permanently and exclusively as your own home and reinvest the proceeds, as a rule within two years before or after the sale, in a replacement home in Switzerland used in the same way (§§ 190 and 191). Deferral is not exemption; the tax is settled on the next taxable sale.

No property transfer tax, a time-based land register fee

The Canton of Zug has no property transfer tax (Handänderungssteuer); the Federal Tax Administration counts Zug among the cantons that charge a land register fee only. This fee (Grundbuchgebühr) is based on the time spent: CHF 180 per hour, for each quarter of an hour begun. For a transfer of ownership it is multiplied by a factor of 4 up to CHF 6,000; above that, the time is charged without the factor. Seller and buyer each pay half, unless the contract provides otherwise (§§ 4, 13 and 14 para. 3, BGS 215.35).

Your mortgage

If you repay a fixed-rate mortgage before it expires, your bank will usually charge an early repayment fee (Vorfälligkeitsentschädigung), calculated under your mortgage contract. We obtain the figure from your bank early, before the asking price is set.

What is the market in Zug like in 2026?

Zug is one of the tightest housing markets in Switzerland. Of the 62,760 dwellings recorded in 2025, only 126 were vacant on 1 June 2026, a vacancy rate of 0.20%, against 0.93% for Switzerland as a whole. At the end of 2025 the canton had 135,018 inhabitants, 0.96% more than a year earlier, and 64.1% of the population rent their home. Scarcity favours sellers, but it tempts them into two mistakes: a price read off listings instead of derived from the property, and a sale among acquaintances without competition between buyers.

In depth (in German):Immobilie verkaufen im Kanton Zug, Grundstückgewinnsteuer im Kanton Zug, Was kostet ein Hausverkauf im Kanton Zug and the Marktbericht Kanton Zug.