As basic information regarding taxes in Switzerland, you must be aware of the fact that this country being a federal organisation, taxes may change from canton to canton. We know three levels of taxes:   - Local - Cantonal - Federal   With respect to real estate the answer regarding taxation is depending on the structure organised around the possession: is the owner a private, a company or a fund. As you may see, this is not very easy to answer straight away. For any specific case we recommend that you seek advice from a notary/financial adviser.   A. Taxes       1. Any purchase tax on buyers.(Federal and/ or local)?           YES, buyer pays around 5% of the total price. This includes taxes, transfer charges in the           registrar and notary fees.       2. Local income tax for foreign owners of income providing assets         YES, because usually tax on real estate revenue as well as real estate reselling profit is            payable at the address of the building.       3. VAT on purchasing the assets?         No, real estate transfers are not VAT taxable.       4. Capital gain Tax?         YES, see point 2 here above       5 Any other tax's affecting buyers of assets in Swiss?        YES, see point 1 here above   B. Financing      1. Loans rate of the total costs of the assets (LTC)?        Depending the date of agreement and duration of loan. Currently around 3.25%      2. Interest costs- basis, bank margin, fixing for 5-10 or more years, total?         See point 1 here above      3. Yearly loan amortization during the life of the loan?        Basically unlimited. Very often banks ask a 1% amortization yearly.      4. Upfront Bank fees?        Minimal   C. Acquisition costs      1. Purchase tax?        YES See point 1. Taxes      2. Notary.          YES See point 1. Taxes      3. Due Diligence costs?        Has to be settled case by case depending the nature of the building      4. Other costs?        Commissions