Selling property in Lufingen: a median in 2015, none in 2025

Less than almost anywhere else in the canton. The cantonal model puts residential building land in Lufingen at CHF 957 per square metre for 2025, and CHF 804 for 2015.⁷ Over ten years that is 19 per cent more. Only 5 of the 160 Zurich municipalities rose less in the model.

The model's usual range is CHF 667 to CHF 1,392. For the canton as a whole there is also a figure from actual sales. Its median for 2021 to 2025 is CHF 1,742.⁷ At CHF 957, Lufingen lies clearly below that value. Model and sale price come about in different ways, so the comparison stays rough.

What your own plot has gained since then, the model value does not show. It values bare land, not your plot and not your house. The building adds its age, condition and fit-out, and both are derived separately. Each part can be backed with documents.

In 2015 sales were enough for a median of its own: 53 flats, median CHF 792,000.² With 53 sales, the threshold of 15 was clearly exceeded at the time. The Lufingen median was almost level with Bülach district, whose flat median was CHF 790,000 in the same year.

In 2025 only 9 flats changed hands in Lufingen.² Below 15 sales the canton gives no median, so the figure is missing. For houses, the 14 sales of 2025 were not enough either. How sales developed in the years in between, the three reference years do not show.

Bülach district reports a 2025 flat median of CHF 1,125,000, from 557 sales across the whole district. The Zürcher Unterland planning region reaches CHF 1,010,000. Both figures are a setting, not the price of your flat. A value from just 9 sales would have said little anyway.

The gain is what counts, and the tariff is the same across the canton; Lufingen levies the tax.¹ The first CHF 4,000 of gain is taxed at 10 per cent, gains above CHF 100,000 at 40 per cent. For 10 full years of ownership there is a 20 per cent reduction, as in the example.

At 20 full years the reduction rises to its maximum of 50 per cent: CHF 61,700 rather than CHF 98,720.¹ If the purchase lies more than 20 years back, the market value of 20 years ago can count as the purchase price. Documented value-adding investments reduce the gain; plain upkeep does not.

Anyone who lived in their previous home and buys a new owner-occupied one in Switzerland can defer the tax.¹ Where the new property costs less than the proceeds, the difference is taxed straight away. If its price is no higher than what the old one cost including investments, there is no deferral.¹⁰ Deferred is not waived.