{"id":88366,"date":"2024-04-25T10:43:30","date_gmt":"2024-04-25T08:43:30","guid":{"rendered":"https:\/\/www.immo-invest.ch\/mehrwertabgabe-im-kanton-zurich-geschickte-losungen-gefragt\/"},"modified":"2024-06-07T16:33:27","modified_gmt":"2024-06-07T14:33:27","slug":"mehrwertabgabe-im-kanton-zurich-geschickte-losungen-gefragt","status":"publish","type":"post","link":"https:\/\/www.immo-invest.ch\/en\/mehrwertabgabe-im-kanton-zurich-geschickte-losungen-gefragt\/","title":{"rendered":"Value-added tax in the canton of Zurich – skilful solutions required"},"content":{"rendered":"\n

Pressure from the federal government<\/strong>
The federal parliament has set the course with the revision of the Federal Spatial Planning Act (SPA) and the electorate has approved this amendment. Since 1 May 2014, the new Art. 5 para. 1bis to para. 1sexies RPG regulate the minimum requirements for the levy on added value.

The amount of the added value levy in the canton of Zurich<\/strong>
The canton of Zurich has fulfilled its obligation with the entry into force of the legislation on added value. A distinction is made between zoning and upzoning\/rezoning. For single-zone developments, the canton charges 20% of the added value. The municipalities can stipulate a maximum levy of 40% for upzoning or rezoning. The estimated levy rates vary between 20% and 40%.

When calculating the value-added levy, the municipalities can exercise a certain degree of discretion and allow certain deductions: Firstly, value-added levies of less than CHF 30,000 are not charged. In addition, the legislation provides for a flat-rate deduction of CHF 100,000. Furthermore, the municipalities determine an open area of between 1,200 m2 and 2,000 m2. Planning expenses can also be deducted from the added value.

Assessment and legal protection<\/strong>
In individual cases, the municipalities consult valuation companies to calculate the added value. In practice, it has been shown that these companies use their own databases, the data basis of which is hardly comprehensible for those affected. Nevertheless, certain corrections can sometimes be made at this stage. It is therefore worth examining such calculations in depth and analysing them.
After granting the right to be heard, the authority determines the added value by means of a ruling. This can be appealed to the Building Appeal Court of the Canton of Zurich.

Urban development contract – a useful instrument<\/strong>
An alternative is the urban development contract (Section 21 MAG). In such a contract, the parties are free to agree on benefits in kind from the landowner instead of a payment. In this case, the added value and value of the services do not necessarily have to be estimated. In many cases, this gives the parties economic and spatial room for manoeuvre. Possible agreements could relate to the upgrading of publicly accessible areas, the promotion of public transport, participation in public facilities (e.g. cr\u00e8che) or the creation of affordable housing. The landowner receives a means of upgrading their own development or its surroundings by offsetting the value-added tax to be paid; often a win-win situation.

Solutions allow a lot of money to be used for your own development that would otherwise disappear into a state pot. It is advisable to consult a specialised law firm for the possibilities.<\/p>\n","protected":false},"excerpt":{"rendered":"

The federal mandate to capture planning gains has long been neglected by cantons and municipalities. With the introduction of the land value capture tax, municipalities now benefit from the appreciation of properties.<\/p>\n","protected":false},"author":2,"featured_media":88370,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"pmpro_default_level":"0","_surecart_dashboard_logo_width":"180px","_surecart_dashboard_show_logo":true,"_surecart_dashboard_navigation_orders":true,"_surecart_dashboard_navigation_invoices":true,"_surecart_dashboard_navigation_subscriptions":true,"_surecart_dashboard_navigation_downloads":true,"_surecart_dashboard_navigation_billing":true,"_surecart_dashboard_navigation_account":true,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[12481,22697,22358,22698,12493],"tags":[12564,46132,46134,46133,37128],"class_list":["post-88366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-en","category-company","category-construction","category-sustainability","category-region-zurich-en","tag-immobilien-en","tag-mehrwertabgabe","tag-rechtsschutz","tag-verpflichtung","tag-vertrag-en","pmpro-has-access"],"acf":{"bild_mit_ki_erstellt_worden":[],"lead":"The federal mandate to capture planning gains has long been neglected by cantons and municipalities. With the introduction of the land value capture tax, municipalities now benefit from the appreciation of properties.","autor":"Quelle: Seidel & Partner, Bild: zVg.","ort":"Z\u00fcrich","bildunterschrift":"","zusammenfassung":"","bild_im_grid":false,"gallerie":"","newsim":""},"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t