At its meeting on 16 August 2017, the Federal Council decided to bring into force an amendment to the Tax Harmonisation Act (StHG) regarding the place of taxation of brokerage commissions from real estate transactions on 1 January 2019.
According to the Federal Council's press release of 16 August 2017, the place of taxation for brokerage commissions from 1 January 2019 onwards will be the broker's place of residence or the brokerage company's registered office, if located in Switzerland. In the future, brokerage commissions will only be taxed at the location of the property if the broker does not have a residence or business domicile in Switzerland.
The National Council and the Council of States unanimously approved the relevant amendment to the StHG in the spring session 2017 (see our contribution of 28 February 2017)
The corresponding legal text for the adaptation of the StHG is available here.
