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)
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.
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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.
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.
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
