Swiss taxation system

The taxation is not linked to the realization of a gain (the transaction as such is
triggering this tax). The tax is levied mostly by the cantons and, in some
cantons, also by the municipalities. There is no real estate transfer tax on
federal level.
The tax is imposed on
•The actual (legal) transfer of real estate;
•In some cantons the “economical transfer” is also subject to taxation (e.g.
purchase of stock of real estate companies).
•Some cantons also tax the constitution of mortgages

Real Estate Transfer Tax
Real Estate Capital Gains Tax
Inheritance and Gift Tax
Tax on Pension Capital Distribution