1. Determine revenue
The revenue is the basis of the tax calculation for the real estate gains tax. It consists of the purchase price including all other services rendered by the buyer. As a rule, the notarised purchase price on the purchase contract is taken as the basis for calculation, but the compensation is what really matters.
Note: The revenue does not include payments received for movable objects (e.g. tables, chairs) which are taken over together with the property. For example, if someone buys a fully furnished apartment, the price of the inventory must be deducted from the purchase price. What remains after the deductions is the relevant revenue.
Example: Beat sells his apartment for CHF 800,000. The purchase price includes a designer sofa for CHF 50,000 and a wooden table for CHF 10,000. The relevant revenue is CHF 740,000.