Selling property in Maschwanden: the highest tax rate in the canton

In Maschwanden the cantonal model estimates residential building land at CHF 850 per square metre for 2025.⁷ Compared with CHF 559 in 2015, that is 52.1 per cent more. That sounds like a lot, yet 113 of the 160 municipalities in the canton rose more over the same period. Typically the model lies between CHF 587 and CHF 1,233 here.

Across the canton, residential building land sold at a median of CHF 1,742 per square metre in 2021 to 2025.⁷ Here a model and a median of prices paid stand side by side, two different measures. They only show that Maschwanden lies below.

For your house, the model describes only one part. It estimates undeveloped land, not your plot. The building is added, with its age, condition and fit-out. Nor does the canton publish an official house price per square metre of land for Maschwanden, in any reference year. Your figure therefore comes from plot and building, each derived separately.

The tax rate has no effect on the property gains tax, which follows a cantonal tariff.¹ It does, however, determine income and wealth tax. Maschwanden levies 128 per cent, 223 per cent together with the canton.³ None of the 160 municipalities in the canton is higher, Bachs is level, and the other 158 are lower.

If you move away after the sale, the new rate applies on the same income and wealth. In Mettmenstetten, where the bus goes, cantonal and municipal tax would be about 13 per cent lower. In the district seat, Affoltern am Albis, it would be about 3 per cent lower. In Zumikon, the municipality with the lowest rate in the canton, it would be about 26 per cent less.

That is neither a reason to sell nor one to stay. But it belongs in the calculation if you live elsewhere after the sale. Whatever of the proceeds sits in your account counts as your wealth and is subject to the tax rate of your new municipality.

Maschwanden levies the tax under the canton-wide tariff.¹ Parts of the gain up to CHF 4,000 cost 10 per cent, parts above CHF 100,000 cost 40 per cent. In the example: CHF 110,400 before the holding period counts.

After 10 full years, 20 per cent is deducted, leaving CHF 88,320. From 20 full years the reduction is highest at 50 per cent, which would mean CHF 55,200. For a purchase over 20 years back, the market value of 20 years ago can replace the purchase price. Documented value-enhancing investments reduce the gain; plain maintenance does not.

Buying a home again can defer the tax. You must have lived in the old one and live in the new one, in Switzerland.¹ If the new one costs less than the proceeds, the difference is taxable at once. If its price is no higher than the purchase price and investments of the old one, the deferral falls away.⁹ Deferred does not mean waived.