Buying or selling real estate in Switzerland involves more than just the property’s purchase price — there are also a variety of additional costs to consider. From taxes and professional fees to administrative charges, the amount you’ll pay depends on whether you’re the seller or the buyer — and on the canton where the property is located.

Here’s a clear guide to help you anticipate “who pays what” in a real estate transaction in French-speaking Switzerland.

Costs Paid by the Seller
When selling a property, certain costs naturally fall on the seller. The main ones include:

1. Real Estate Capital Gains Tax
One of the most significant costs for the seller is the capital gains tax. This tax is calculated on the difference between the sale price and the original purchase price, minus eligible expenses such as renovations, modernization of technical systems or outdoor areas, energy-efficiency upgrades, substantial maintenance work, and acquisition or sale-related costs.
The tax rate is determined at the cantonal level and usually decreases the longer the property has been owned.
In Valais, you can find a detailed table of capital gains tax rates here.

2. Real Estate Agent’s Commission / Brokerage Fees
If you hire a real estate agency to sell your property, you are responsible for paying the brokerage commission. These fees can often be deducted from the taxable capital gain, depending on the cantonal tax rules. In Valais, such deductions are allowed.

3. Energy Performance Certificate (and Other Mandatory Inspections)
In several French-speaking cantons, the seller must provide an energy performance certificate or other diagnostic reports (e.g. insulation, building condition). The cost of obtaining these is usually borne by the seller, unless otherwise agreed.
In Valais, as of today, a cantonal energy certificate is not mandatory, but this could change in the future.

4. OIBT Electrical Inspection (Mandatory Low-Voltage Electrical Check)
In Valais, property sales often require an OIBT inspection (Ordonnance sur les installations électriques à basse tension). This check — generally at the seller’s expense — ensures that the electrical installation complies with current safety standards. Conducted by a certified electrician, the inspection results in an official report, which is essential to finalize the sale. If non-compliance is found, remedial work may be required before ownership can be transferred. Costs typically range from CHF 300 to CHF 800, depending on the size of the property.

5. Chimney and Flue Compliance Check
Another important step is verifying that the chimney and flue system meet safety and environmental standards. Before the sale, the seller must ensure that the heating installation is compliant. This inspection, carried out by a certified chimney sweep or specialist, may reveal the need for cleaning or repair work to obtain a compliance certificate. Although relatively inexpensive (usually CHF 150 to CHF 300), this step is essential to ensure safety for future occupants and to avoid delays in the transaction.

6. Early Mortgage Repayment Penalty
If the property is subject to a mortgage and repaying it early incurs a penalty, this cost is typically borne by the seller — unless otherwise agreed in the sales mandate.

7. Other Costs or Obligations
These may include expenses related to maintenance, repairs, or specific legal obligations. In some cases, work required by the condominium association (PPE) or urban planning authorities may also fall on the seller.

Costs Paid by the Buyer
In addition to the agreed purchase price, the buyer is responsible for several acquisition-related costs:

1. Property Transfer Tax
This tax applies when ownership is transferred. Its name and calculation method vary by canton (e.g. registration duties, transfer tax, lods), and the amount may also vary by municipality.

2. Land Registry Fees
The change of ownership must be recorded in the land registry. The costs of registration or file modification are borne by the buyer.

3. Notary Fees and Deeds
The notary drafts and authenticates the legal documents. Their fees are regulated at the cantonal level and must be paid by the buyer, unless otherwise agreed.

4. Creation or Modification of the Mortgage Charge
If the buyer finances the purchase with a mortgage, the mortgage charge must be registered or updated. The costs of creating or modifying this lien are paid by the buyer.

5. Miscellaneous Fees and Disbursements
The notary or other parties may charge additional fees for research, postage, certificates, or file handling. These costs vary depending on the complexity of the transaction.

In Valais, acquisition costs typically amount to about 3% of the property’s purchase price. You can request an estimated breakdown of these costs from your notary before proceeding.

Shared Costs After the Sale: Seller–Buyer Settlement
At the time of key handover and final closing, certain costs are usually shared pro rata between seller and buyer. This “settlement” often includes:

• Property tax for the full year
• Insurance premiums (e.g. fire insurance, if mandatory)
• Fuel stocks (heating oil, wood, etc.)
• Condominium or PPE charges paid quarterly
• Ongoing maintenance or minor unpaid work
• Any furniture or movable items included in the sale (if specified)

The split is generally calculated based on the number of days between the transfer date and the end of the year or quarter — often using a simplified calendar of 360 days per year and 30 days per month.

Summary: Seller vs. Buyer Costs
Here’s a summary of the main costs borne by each party:

• Seller: Capital gains tax, brokerage commission, certificates/diagnostics, early repayment penalties, legal compliance costs, OIBT inspection, chimney compliance check
• Buyer: Transfer tax, land registry fees, notary fees, mortgage lien registration, miscellaneous costs
• Shared: Property tax, insurance, condominium charges, fuel stocks, included furniture