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The revised Spatial Planning Act (RPG) obliges the cantons to create the necessary regulations for the levying of an added value levy / added value compensation by April 30, 2019. Individual cantons were late with the implementation, including the canton of Zurich, which, however, now also implements the value-added compensation since January 1, 2021.

The surplus value levy is to be charged on surplus values of a property that arise due to spatial planning measures. According to Art. 5 of the RPG, an added value levy of at least 20% is mandatory for permanent rezoning (i.e. change of a property from agricultural zone to construction zone). The RPG prescribes further minimum regulations, but leaves the cantons a great deal of freedom for individual implementation.

The detailed regulations of the Canton of Zurich can be found at:

An up-to-date overview of the various regulations in the individual cantons can be found at:

Since there is still no established practice regarding the new cantonal/municipal regulations, it is advisable to clarify the issue of the value-added tax at an early stage in the case of tax-neutral restructurings, real estate sales, inheritances and donations - especially in the case of any special cases.

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