On this page
- How does selling a house in the Canton of Zurich work, step by step?
- Is a reservation binding, and may I keep the deposit?
- What happens at the notary’s, and why can there be two appointments?
- When do I receive the money as the seller?
- What happens to my mortgage when I sell?
- When must I declare and pay the property gains tax?
- Can I defer the tax if I buy another home?
- Can I sell the house «without warranty», and what has applied since 2026?
- Who must consent to the sale, and what should you check beforehand?
- What applies to handover, insurance, tenants and the electrical inspection?
- To be honest
- Frequently asked questions
The viewing is over, and the couple lingered in the garden for a long time. That evening the email arrives: «We’ll take the house.» Two days later a reservation agreement is signed and the deposit has been paid. You stand in the living room and think: that’s it, it’s sold.
Legally, it is not. In the Canton of Zurich, three moments follow in a fixed order: the commitment, the notarised deed (Beurkundung) at the notary’s office, and the transfer of ownership. After the deed you are bound, but the house may not be sold yet. Only when the land register application (Grundbuchanmeldung) is filed do ownership and usually most of the price change hands. And it is you who must file it, not the buyer.1
Knowing this order lets you plan your move more safely, negotiate more calmly and face no surprises on transfer day. On this page I take you through every step, with the legal references and a fully worked example.
So why, in the example below, do only about two thirds of CHF 2.4 million reach you?
The process
How does selling a house in the Canton of Zurich work, step by step?
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Check first who has a say
Have the land register extract (Grundbuchauszug) and your documents ready. The extract shows any co-ownership, building right (the right to build on someone else’s land) or registered right of first refusal, meaning someone else’s right to buy before an outside buyer. If the house is your family home, the sale needs your spouse’s express consent.7 27
What does the notary need to know from you as the seller?
- your civil status and marital property regime (the rules on who owns what in a marriage), and whether the house is the family home
- whether the house is still being built or was completed less than two years before the sale
- your mortgages: repayment or assumption by the buyer, and with which bank
- the date of the transfer of ownership and the day the buyer takes possession
- warranty, how the fees are split and how property gains tax is secured
- whether you are applying for a tax deferral because you are buying a new home
- tenancies and leases, insurance and the last inspection of the electrical installations
- for a condominium, the building management
Is a reservation binding, and may I keep the deposit?
No, a reservation binds neither you nor the buyer. A contract to buy a house is only valid if it is publicly notarised. In the Canton of Zurich, that happens at the notary’s office (Notariat). The same applies to a preliminary contract.2 The Zurich notary offices state plainly: a written reservation agreement is void and binds neither side.3
For the deposit, this means the prospective buyer can usually ask for it back. As a rule, you may only keep costs actually incurred in good faith.3 Without a notary, a fixed payment for the buyer pulling out is only valid if its sole purpose is to cover genuine expenses. In 2014 the Federal Supreme Court struck down such a payment of CHF 8,000 a month. The seller had claimed CHF 192,000, and lost.4
What this means for you: a reservation brings order, but no certainty. That only comes with the deed. So make firm plans for your move or next purchase only from then.
Before a buyer signs, it pays to know what your house is worth and what remains after the mortgage and the tax. I will review both for you, in writing and free of charge.
Prefer to talk? +41 76 325 11 95 – you speak directly with Dominik Devaja.
What happens at the notary’s, and why can there be two appointments?
In the Canton of Zurich, the notary’s office and the land registry are one and the same authority.5 6 First you send the key details on the «contract details» form. In a personal meeting, the office takes you through the contract and drafts it. Once the draft is finalised, the completion appointment is set.5
Then come two legal steps. The notarised deed binds both sides to the contract. The buyer only becomes the owner with the transfer of ownership. That takes the land register application: the written application by which the buyer is entered as the new owner. The seller must file it.1 7 Until then, only you can dispose of the house. The transfer can follow straight after the deed or on a later day.1
What this means for you: the day you sign and the day ownership changes can be two different days. Both belong in your diary.
The money
When do I receive the money as the seller?
Most of it on transfer day, not necessarily the day of the deed. Both sides then perform concurrently (Zug um Zug).2 Most of the price is usually paid against the filing, via an irrevocable payment undertaking from the buyer’s bank.8 The bank only issues it once the buyer has signed the loan agreement.9 If the two dates differ, a deposit at the deed is often agreed.11
Some amounts are deducted the same day. A mortgage is normally repaid with the transfer.10 The property gains tax is secured in most cases, as the house is liable for it.15 If secured out of the price, that estimated amount serves as security instead of reaching you.13
If the buyer does not pay, you may withdraw from the contract, but you must tell them immediately. Once the house is handed over, this only works if the contract expressly reserves it.2
What this means for you: the best protection is the order itself. Money against filing, keys never before the money.
What happens to my mortgage when I sell?
As a rule, it is paid off on the day ownership is transferred; the contract calls this «redemption» (Ablösung). The buyer takes out new contracts with their own bank. Your bank’s confirmation of redemption is usually part of the payment undertaking. Any paper mortgage certificate (Schuldbrief), the deed behind the mortgage, usually goes from your bank straight to the buyer’s bank.10
Your mortgage cannot simply be passed on: your bank need not transfer the debt to the buyer.11 An assumption of debt can be agreed in the notarised contract.10 You are then freed from the secured debt unless the bank declares in writing within a year that it wants to keep you.7 Whether you are also released from your mortgage contract is not settled by law. Clarify that in writing with your bank.
What this means for you: talk to your bank early. A fixed-rate mortgage fixes the interest for several years, and early repayment can cost compensation. The early repayment charge calculator shows the order of magnitude.
Worked example
Zurich: what reaches you from CHF 2.4 million on transfer day
Our own, simplified example with freely chosen figures. Price CHF 2,400,000, equal to the market value. Bought in 2001 for CHF 900,000, plus CHF 200,000 of documented value-adding investment. Calculated with the 2001 price: if you bought more than 20 years ago, you may use the market value of 20 years ago instead, which can lower the gain. Variable mortgage of CHF 500,000, so no early repayment charge. Deed on Monday 15 February 2027, transfer of ownership on Wednesday 31 March 2027. No deposit, no replacement purchase, fees split equally, the tax is secured out of the price.
- Price, paid via the payment undertaking
- CHF 2,400,000.00
- For the tax: taxable gain (price minus CHF 1,100,000 of acquisition costs: original price plus value-adding investment)
- CHF 1,300,000.00
- For the tax: property gains tax under the tariff
- CHF 509,400.00
- For the tax: after the 50 per cent reduction from 20 full years of ownership
- CHF 254,700.00
- Redemption of the mortgage to your bank
- − CHF 500,000.00
- Security for the estimated property gains tax
- − CHF 254,700.00
- Your share of notary and land registry fees, including 8.1 per cent VAT on the deed
- − CHF 2,497.20
- Net to you, about two thirds of the price (before agent, bank and adviser costs, expenses and accrued mortgage interest up to the cut-off date)
- CHF 1,642,802.80
- File the tax return (day 30, can be extended)
- Friday 30 April 2027
- Tax falls due (day 90), interest from day 91
- Tuesday 29 June 2027
- Defect claims become time-barred, where a warranty is given
- Wednesday 31 March 2032
When must I declare and pay the property gains tax?
You, the seller, owe the tax; the municipality levies it. It falls on the gain: proceeds minus acquisition costs, mainly the original price, value-adding investment and usual estate agent fees.12 The notary’s office gives you the form at the change of ownership.13 File it with the municipal tax office within 30 days (extendable).12 The tax falls due on day 90 after the change of ownership, with interest from day 91.13
The house is also liable, via the municipality’s statutory lien.12 14 If the seller does not pay, the buyer ends up paying and can therefore demand security.13 15 Security taken from the price does not reach you on transfer day.
The tariff rises from 10 to 40 per cent. From five full years of ownership the tax falls, and from 20 it is halved.12 If you bought over 20 years ago, you may use the market value of 20 years ago.12
What this means for you: estimate the tax with the property gains tax calculator before you accept a price.
| Deadline | What applies | Law |
|---|---|---|
| 30 days | File the property gains tax return, can be extended | § 226 Zurich Tax Act |
| Day 90 | Property gains tax due, interest from day 91 | § 71(1) Zurich Tax Ordinance |
| 30 days | Buyer may refuse the transfer of your private property insurance | Art. 54(2) Insurance Contract Act |
| 3 months | Holders of a right of first refusal can exercise it, from learning of the contract | Art. 681a Civil Code, Art. 216e Code of Obligations |
| 60 days | Buyer’s period to notify defects, hidden ones from discovery, where a warranty is given | Art. 219a(1) Code of Obligations |
| 5 years | Defect claims become time-barred, where a warranty is given | Art. 219a(3) Code of Obligations |
Can I defer the tax if I buy another home?
Yes, on conditions. If you lived in the house permanently and exclusively yourself, you can have the tax deferred. This applies insofar as you put the proceeds into a new home in Switzerland that you live in yourself.12 16 Tax law calls this a replacement purchase (Ersatzbeschaffung).
The replacement must as a rule take place within two years. Longer periods are possible in individual cases, if you prove the delay and are not responsible for it. The replacement may also come before the sale.16 You must apply for the deferral before the tax is legally assessed, that is, before the tax decision is final.16 The notary’s form asks about this before the deed.11
What this means for you: the deferral only covers the part of the proceeds that goes into the new home. And deferred does not mean waived. Whether to sell first or buy first is covered on the page about moving home.
Can I sell the house «without warranty», and what has applied since 2026?
Yes, that is allowed and, according to the notary offices, very widespread.17 Warranty means you are liable for assured qualities and substantial defects, even unknown ones.2 If it is excluded, the buyer alone carries this risk, and the certifying officer must point this out at the deed.17
Two limits remain. No exclusion covers defects that were fraudulently concealed.2 And if the house was newly built less than two years before the sale, the buyer can demand free repair. Since 2026, the buyer cannot waive this in advance.2 17
Where you do give a warranty, the buyer must notify a defect within 60 days, hidden defects from discovery. Claims become time-barred five years after the buyer acquires ownership. Since 2026, the law expressly states that neither period can be shortened to the buyer’s detriment.2 18
What this means for you: disclose known defects, such as a faulty heating system or leaking pipes. That is fair, and it is your best legal protection.
Who must consent to the sale, and what should you check beforehand?
Married couples: if the house is the family home, the other spouse’s express consent is required, even if only one is in the land register. If consent is refused without good reason, the court can be asked to decide.7 According to the notary’s office, the same applies to registered partnerships.11
Heirs: if the house belongs to a community of heirs (Erbengemeinschaft), all heirs act together. A sale requires unanimity, unless a representative has been appointed.7 More on the page about joint heirs.
Deputy: if a deputy (Beistand), a representative appointed by the authority, sells on behalf of a parent, the adult protection authority (KESB) must as a rule also consent. The exception: the parent has capacity of judgement, their legal capacity is not restricted, and they consent themselves.7 More on later life on the page about care and later life.
Rights of first refusal: co-owners have a statutory right of first refusal when a share goes to a third party. If a married couple sells the whole house together, none arises. Grantors and holders of a building right also have statutory rights of first refusal. Where such a right exists, you must inform the holders of the conclusion and content of the contract. They then have three months.2 7 27 Checking the land register extract before marketing settles this.
Condominiums (Stockwerkeigentum): the other owners only have a right of first refusal if it was agreed and registered in the land register. It may also have been agreed that they can object to a sale within 14 days.7 27 What else applies when selling a condominium is covered on its own page.
Pension fund: if you withdrew money from your pension fund (Pensionskasse) for the house, the sale can trigger a repayment, capped at the proceeds, meaning the sale price minus mortgage debts and statutory charges. This duty ends once your entitlement to retirement benefits under your pension fund’s rules has arisen.28
What applies to handover, insurance, tenants and the electrical inspection?
Benefit and risk, meaning income such as rent and the risk of damage, pass to the buyer at the deed unless agreed otherwise. If a takeover date is agreed, they are presumed to pass only then.2 The date is usually set out expressly in the contract. Until then you carry the risk, so your insurance should keep running. Except for new builds, the notary’s office recommends a written statement of accounts as at the cut-off date.1
The Zurich cantonal building insurance (GVZ) learns of the change from the land registry. Private property insurance passes to the buyer, who can refuse it up to 30 days after the change of ownership.22 23
If the house is let, the tenancy passes to the buyer with ownership.2 If the buyer gives notice earlier than the previous contract allowed, you are liable to the tenant for the loss. That is why it is often agreed that the buyer steps fully into your position.22
If the last inspection of the electrical installations was more than five years ago, a new inspection is required on the change of ownership.24 If the plot is listed in the register of polluted sites (the official list of areas contaminated by waste), the sale needs a permit.25 For sites entered in light or dark yellow, the cantonal Office for Waste, Water, Energy and Air (AWEL) has granted it in general. Sites entered in blue, orange or red always need their own AWEL permit.26
To be honest
How long does a house sale take, and what can this page not do?
To be honest: there is no official overall duration. No law and no authority states how long marketing, drafting or the notary appointment take. Only individual deadlines are fixed: 30 days for the tax return, day 90 for the tax to fall due, three months for a right of first refusal and, where a warranty is given, 60 days for the buyer’s notice of defects.
Nor does the law say what price can be achieved, or whether excluding the warranty is wise in your case. How high the property gains tax ends up is set by the municipality in its assessment.12 According to the notary’s office, the local tax office will also help estimate it.15 An estate agent is not required by law; a notary is. If you would rather not carry the price, the buyer and the process alone, I will see you through it.
This page explains the statutory process in the Canton of Zurich as of October 2026. It does not replace advice from a notary, the tax office, a tax adviser or a lawyer. The worked example and the calculators rest on assumptions and show orders of magnitude, not binding amounts. We give no guarantee that this page is complete or up to date.
For daughters and sons
Helping your parents with the sale?
Perhaps you are handling the appointments while your parents manage the move. Share this page before the first signature. Three dates belong in your own diary: the day ownership is transferred, the tax return 30 days later and the tax falling due 90 days later. Show your parents this process first, not a decision already made. That way you remain the daughter or son who cares, not the person who decides.
Further reading
What helps you with the next step?
- Documents for selling a houseWhich documents do I need to sell, and where do I get them?
- Calculator Canton of ZurichHow much property gains tax will I pay in the Canton of Zurich – and what is left net?
- Early repayment charge when sellingI am selling before my fixed-rate mortgage ends – what does it cost, and how can I avoid it?
- Sell first or buy first?We are swapping the house for a flat – how do selling and buying fit together safely?
- Selling a condominiumWhat applies when selling a condominium – renewal fund, regulations, pre-emption right?
- Joint heirs and a propertySeveral of us inherit a house – keep it, buy each other out or sell, and what does each of us keep?
What else do sellers ask?
When does the money arrive when I sell my house?
Most of it on the day ownership is transferred, when you file the land register application. The buyer’s bank then usually pays under an irrevocable payment undertaking. As a rule, the redemption of your mortgage is deducted, and so is the security for property gains tax if it is provided out of the price. Your share of the fees comes on top.
How do I go about selling a house in the Canton of Zurich?
First check who has a say and get the documents ready. Then come finding a buyer, a non-binding reservation, the details for the notary and the notarised deed. With the land register application, ownership and usually most of the price change hands. Within 30 days you file the property gains tax return.
Who pays the notary when a house is sold?
By law, both parties pay half each, though a different arrangement is possible. In the Canton of Zurich, the deed and the land register entry each cost 1 per mille of the market value, at least CHF 100, plus expenses. VAT is added to the deed. The Canton of Zurich has not levied a property transfer tax since 2005.
Can the buyer still pull out after the reservation?
Yes. According to the notary offices, a written reservation is void. Only the notarised purchase contract is binding. The prospective buyer can usually reclaim a deposit. As a rule, you may only keep costs actually incurred in good faith.
How long am I liable for defects after selling?
Without an exclusion, the buyer must notify defects within 60 days, hidden ones from discovery. The buyer’s claims become time-barred five years after acquiring ownership. With an exclusion, you are only liable for fraudulently concealed defects. For new builds under two years old, the right to repair remains.
What if the buyer does not pay on transfer day?
Then you may withdraw from the contract, but you must say so immediately. If you only file the land register application against payment, you remain the owner until then. So hand over the keys only after the money. If you have already handed over the house, you can only withdraw if the contract expressly reserves it.
Does this process also apply to a condominium?
Yes, the deed, the land register application, payment and tax work the same way. There are some particulars: the notary asks about the building management. The other owners only have a right of first refusal if it was agreed and registered in the land register. A right to object within 14 days may also have been agreed.
How long does a house sale take?
There is no official figure. Only the deadlines after the transfer are fixed: 30 days for the tax return, and the tax falls due on day 90.
Sources
- Zurich notary offices, transfer of ownership / taking possession, in German · page dated 07.09.2025, retrieved 14.10.2026
- Swiss Code of Obligations, Art. 22, 184, 185, 192, 197, 199, 210(6), 214, 216, 216d, 216e, 219a, 220, 261, 368(2bis) (SR 220), in German · as of 1 October 2026, Art. 219a in force since 1 January 2026
- Zurich notary offices, reservation agreement / written preliminary contract, in German · page dated 07.09.2025, retrieved 14.10.2026
- Federal Supreme Court, judgment 4A_281/2014 of 17 December 2014, consid. 3.2 and 3.4.3, in German · read 30.09.2026, wording confirmed 14.10.2026
- Zurich notary offices, purchase contracts, in German · page dated 18.05.2026, retrieved 14.10.2026
- Zurich Notaries Act (NotG), § 1(1)(b), § 29 (LS 242), in German · supplement 095, current on 14.10.2026
- Swiss Civil Code, Art. 169, 416(1)(4) and (2), 602(2), 653(2), 656, 657, 681a, 681b, 682, 712c, 832, 834, 836, 837, 838, 845, 963 (SR 210), in German · as of 1 July 2026
- Zurich notary offices, purchase price and payment, in German · page dated 07.09.2025, retrieved 14.10.2026
- Zurich notary offices, financing the purchase, in German · page dated 07.09.2025, retrieved 14.10.2026
- Zurich notary offices, mortgage certificate: change of debtor, in German · page dated 18.05.2026, retrieved 14.10.2026
- Zurich notary offices, form for submitting purchase contract details (PDF), in German · created 05.12.2025, retrieved 14.10.2026
- Zurich Tax Act (StG), § 205, 208, 209, 210, 216(3)(i), 217, 219, 220, 221, 222, 225, 226, 227–233 repealed (LS 631.1), in German · supplement 132, as of 1 April 2026, current on 14.10.2026
- Zurich Tax Ordinance (StV), § 69, 70, 71 (LS 631.11), in German · supplement 108, current on 14.10.2026
- Zurich Introductory Act to the Civil Code (EG ZGB), § 194(e), 195, 196 (LS 230), in German · supplement 133, current on 14.10.2026
- Zurich notary offices, property gains tax, in German · page dated 14.10.2025, retrieved 14.10.2026
- Zurich tax manual ZStB No. 216.3, replacement of an owner-occupied home, para. 16–18, 28 (Zurich Finance Directorate), in German · issued 1 February 2018, retrieved 14.10.2026
- Zurich notary offices, warranty, in German · page dated 18.05.2026, retrieved 14.10.2026
- Zurich notarial inspectorate, information sheet on warranty law in property contracts, in German · version of 05.12.2025
- Zurich notarial fees ordinance (NotGebV), annex items 1.1.1 and 2.2.1 (LS 243), in German · supplement 123, current on 14.10.2026
- Zurich notary offices, fee calculation, in German · page dated 03.10.2025, retrieved 14.10.2026
- Value Added Tax Act (MWSTG), Art. 25(1) (SR 641.20), in German · as of 31 March 2025
- Zurich notary offices, tenancies / insurance, in German · page dated 18.05.2026, retrieved 14.10.2026
- Insurance Contract Act (VVG), Art. 54 (SR 221.229.1), in German · as of 1 January 2024
- Low-Voltage Installation Ordinance (NIV), annex items 2.5 and 3 (SR 734.27), in German · as of 31 October 2025
- Environmental Protection Act (USG), Art. 32dbis(3) (SR 814.01), in German · as of 1 August 2026
- Canton of Zurich, AWEL: sale or division of a plot (general ruling No. 0945), in German · retrieved 14.10.2026
- Zurich notary offices, right of first refusal, in German · page dated 18.05.2026, retrieved 14.10.2026
- Occupational Pensions Act (BVG), Art. 30d, 30e (SR 831.40), in German · as of 1 January 2025, checked against the original 14.10.2026
General information without guarantee, not individual advice. The law, the tax assessment and advice from professionals for your situation are what count. Terms of use
