Selling property in Dägerlen: a year without a house sale

It shows the middle price at which flats changed hands in the village in 2025: CHF 980,000, from 26 open-market sales.² The Dägerlen median is thus about 18 per cent below the cantonal median of CHF 1,200,000. It sits slightly above the Winterthur district median of CHF 950,000.

A development over time cannot be read from it. In 2015, only 1 flat was sold on the open market in Dägerlen, so there is no median of its own for that year. A comparison with 2007 does not work either: not a single flat was sold then.

That is why the example above uses the district: CHF 695,000 in 2015, CHF 950,000 in 2025, a rise of 37 per cent.² The district median mixes sales from across the district and says nothing about the location and condition of individual flats. For your flat it is a yardstick for the tax, not a price.

Through separate building blocks, starting with the land. The cantonal model sets residential building land in Dägerlen at CHF 688 per square metre for 2025.⁷ In 2015 it was CHF 526, so the model rose by 30.8 per cent. The typical range lies between CHF 483 and CHF 983.

Across the canton, residential building land actually sold for a median of CHF 1,742 per square metre in 2021 to 2025.⁷ Dägerlen is well below that with its model value. An estimated model value and a median of prices paid are different measures, though, and only roughly comparable.

For a house, the building itself counts alongside the land, with its age, condition and fit-out. There is no official house median for Dägerlen in any of the three reference years. In 2025 the village stayed below the threshold with 12 sales. The flat median is no substitute, because a house is not a flat. Plot and building are therefore derived separately.

The cantonal tariff applies in Dägerlen; the municipality levies the tax.¹ The first band is 10 per cent on the first CHF 4,000 of gain. The last is 40 per cent above CHF 100,000. A reduction starts from 5 full years of ownership. At 10 full years, as in the example, it is 20 per cent.

The maximum of 50 per cent applies from 20 full years. Instead of CHF 73,120, the example would then owe CHF 45,700.¹ For a purchase over 20 years ago, the market value of 20 years ago may be used. Documented value-enhancing investments also lower the gain, plain maintenance not.

Sell and buy another owner-occupied home in Switzerland, and you can defer the tax, provided you also lived in the old one.⁹ If the replacement is cheaper than the proceeds, the difference is taxed at once. If its price does not exceed what the old property cost including investments, the deferral falls away. Deferring a tax does not cancel it.