Selling property in Hausen am Albis: levy approved, not yet in force

First, the land. For residential building land in Hausen am Albis, the cantonal model sets a value of CHF 1,854 per square metre for 2025.⁸ In 2015 the model value was CHF 984; by 2025 it had risen by 88.4 per cent. Typically the model ranges from CHF 1,312 to CHF 2,610 per square metre.

A second measure covers the whole canton. Residential building land actually sold between 2021 and 2025 fetched a median of CHF 1,742 per square metre.⁸ The model value and the price paid arise in different ways. The model value of Hausen am Albis sits slightly above this cantonal median; the comparison allows no more than a rough sense of scale.

The model does not reflect your own plot, let alone the building on it. For a house, the building adds age, condition and fit-out on top. Land and building are therefore derived separately and backed with documents, rather than with a price heard in the neighbourhood.

Hausen am Albis still had its own house median in 2015: with 16 sales it stood at CHF 1,045,000.² In 2007 exactly 15 sales were enough, the canton's minimum. By 2025 there were only 10, too few for a new figure.

For flats, the number fell short in every reference year: 6 sales in 2025, 4 in 2015 and one in 2007. The statistics therefore show no flat median of its own for Hausen am Albis in these three years.

The district of Affoltern, to which Hausen am Albis belongs, provides the yardstick for the worked example. In 2025 a flat there traded at a median of CHF 1,150,000, from 217 sales.² For houses, the district shows a 2025 median of CHF 1,680,000, from 169 sales. That too is only a surrounding figure. What this means for you: the 2015 house median shows where houses traded at the median back then. For 2025 it is no substitute for a derivation.

The tariff is the same throughout the canton; Hausen am Albis only levies it.¹ It rises in steps with the gain. The first CHF 4,000 are taxed at 10 per cent, parts above CHF 100,000 at 40 per cent. Ownership then brings a reduction, 20 per cent in the example after 10 full years.

From 20 full years the reduction stays at 50 per cent. In the example, CHF 55,200 would then be due instead of CHF 88,320.¹ For a purchase over 20 years ago, the market value of 20 years ago may count instead. Documented value-enhancing investments reduce the gain further; maintenance does not.

Buy an owner-occupied home in Switzerland with the proceeds, and the tax can be deferred.¹ The previous home must have been owner-occupied too. If the replacement costs less than the proceeds, the difference is taxable at once. If it costs no more than the old purchase price and investments, nothing is deferred.¹⁰ Deferred does not mean waived.