Taxpayers sell their property in one canton and buy a new property in another canton, for slightly less than the sale price of the initial property. They benefit from reinvestment up to the purchase price of the new property and pay property gains tax in the first canton for the surplus.
A few years later, the taxpayers sell their new home for slightly less than the purchase price. The tax authorities in their \u00abnew\u00bb canton send them two tax assessments: one for CHF 0 on the loss from the sale of the property, and one on the profit made in the first canton, which benefited from the reinvestment.
Federal judges recall their case law. In the event of a tax deferral (reinvestment) on the profit from a first property, the canton of the new property is exclusively competent to tax (i) the gain realised in the first canton and (ii) in the second canton, upon the sale of the property in the second canton.
The judgment is in French. It is a Geneva judgment.<\/p>\n\n\n\n
TF, judgment 9C_109\/2024, of 24 June 2025<\/p>","protected":false},"excerpt":{"rendered":"
\ud83d\udc49 Les contribuables vendent leur logement dans un canton et rach\u00e8tent un nouveau logement dans un autre canton, un peu moins cher que le prix de vente du logement initial. Ils b\u00e9n\u00e9ficient du remploi \u00e0 concurrence du prix d’achat du nouveau logement et payent l’imp\u00f4t sur les gains immobiliers dans le premier canton pour le […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-250","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n