Capital Gains Tax Switzerland Shares

Tax-Free Investments for Non-Professional Investors in Switzerland

Exchange Gains and Dividends

According to the website, gains from the value of privately owned shares and bonds are tax-free for individuals not classified as professional investors. Exchange gains, which occur when the value of a currency rises, are generally exempt from taxation. However, dividends, which are payments made to shareholders, are subject to tax unless they are tax-exempt.

Capital Gains

A capital gain is generated when a stock or other security is sold for a price higher than the original purchase price. For private investors in Switzerland, capital gains on movable assets, such as shares, are exempt from taxation unless the individual qualifies as a professional investor.

Real Estate Capital Gains

Capital gains from the sale of real estate, on the other hand, are subject to a separately assessed real estate profit tax. This tax can be as high as 24%.