When does the tax authority treat easements as transactions that are equivalent to a sale of real estate?

Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.

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This article addresses the tax treatment of compensation paid in connection with the encumbrance of real property with easements or the cancellation of such easements. A key question is whether the creation or waiver of easements constitutes a transfer of ownership and is therefore subject to real property gains tax.

Quick Read

The article analyzes which legal criteria—such as the intensity and duration of the encumbrance as well as the payment of compensation—must be met for an easement to be treated as a partial sale for tax purposes. Practical examples from case law, including building bans and height restrictions, illustrate these requirements.

The article’s conclusion emphasizes that recent case law places greater focus on the amount of compensation paid. High compensation amounts relative to the market value of a property could serve as an indication that an easement is in fact equivalent to a sale.

Citation: Anna Maestrini, When does the tax authority treat easements as transactions that are equivalent to a sale of real estate?, in zsis) 1/2025, A1, N [...] (publ.zsis.ch/A1-2025)

Quarterly edition 1/2025

Disclaimer: This post is the German translation of the article “Quando l'autorità fiscale tratta le servitù come delle operazioni analoghe alle alienazioni di fondi?” by Kathrin Egli Arginelli and Vanessa Valentino. The original article was written by Anna Maestrini and appeared in the journal Novità fiscali, Issue 3/2024.

1. General Principles

Before analyzing the various easements that may lead to real estate gains taxation, it is worth briefly discussing the basic principles of

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