Selling property in Berg am Irchel: a year with no open-market sale

It gives a first anchor, nothing more. For 2025 the cantonal model puts residential building land in Berg am Irchel at CHF 463 per square metre.⁷ Ten years earlier it was CHF 391, up 18.4 per cent. Only 4 of the 160 municipalities in the canton show a smaller rise, 155 a larger one. Only Flaach has a lower model value; the other 158 are higher. Typically the model ranges from CHF 324 to CHF 661 per square metre.

A second figure for the whole canton comes from real sales: a median of CHF 1,742 per square metre for 2021 to 2025.⁷ Model value and price paid are two different measures. Side by side they give only a rough sense of the gap.

For your house, that is only part. The model covers undeveloped land, not your plot with its location, shape and access. With a house, the building comes on top, with its age, condition and fit-out. Each needs its own derivation, backed by documents.

A broader one, but not one for the village. In Andelfingen district exactly 129 condominiums were sold on the open market in 2025, at a median of CHF 900,000.² In 2015 the median came from 100 sales and stood at CHF 641,000. The increase comes to 40 per cent.

For houses, the district counted 143 open-market sales in 2025, at a median of CHF 1,273,600.² That is 43 per cent above 2015. All these figures come from sales across the whole district. Where exactly they took place and which properties they were, the statistics do not disclose.

For Berg am Irchel this means: the district median shows a direction; it is not a value for your house. It says nothing about your plot, the sunlight or the condition. Precisely because the village had no open-market sale at all in 2015, the derivation belongs with the property itself.

What counts is the gain and how long you owned it. The tariff is the same across the canton; Berg am Irchel merely collects the tax.¹ The first CHF 4,000 of gain cost 10 per cent, every franc above CHF 100,000 costs 40 per cent. Ten full years of ownership cut the tax by 20 per cent.

From 20 full years it is halved, the maximum reduction. In the example: CHF 46,500 instead of CHF 74,400.¹ For a purchase over 20 years ago, the market value of 20 years ago may replace the purchase price. Documented value-enhancing investments reduce the gain, pure maintenance does not.

Buy a flat to live in yourself, and the tax can be deferred. You must have lived in the house too, with the replacement in Switzerland.¹ Should the flat cost less than the proceeds, the difference is taxed immediately. If it costs no more than the house and investments once did, nothing is deferred.¹⁰ Deferred does not mean waived.