Capital gains tax

Capital gains are profits realised on the sale or disposal of assets such as shares, real estate, or business property. In Switzerland, treatment depends strongly on whether the taxpayer is an individual or a business, whether assets are private or business assets, and whether real estate is involved. Private capital gains on movable assets are often exempt for individuals, while business gains are taxable. Cantonal real estate gains taxes and anti-avoidance doctrines make classification and documentation important.