So the numbers add up too: Financing, taxes and fiduciary services from a single source.
Roman Frey – financial advice & property fiduciary.
Roman Frey
Financial advice · Property fiduciary · ImmoBilà GmbH
Financing, taxes and fiduciary services for your property – all in-house.
A property transaction is more than a handshake. Anyone selling needs to know about property gains tax. Anyone buying needs financing that is still affordable in ten years. Anyone letting needs clean property accounts. That is why financial advice is part of the house at ImmoBilà: Roman Frey, our financial adviser and property fiduciary, advises you independently, without selling products – with a view to your overall situation.
Costs: Financial advice, tax returns and fiduciary services are separate services and are charged by time spent – transparently and agreed in writing in advance. You can use them independently of a sales or letting mandate; the commission for selling and letting remains unaffected.
What you can afford – honestly calculated.
Swiss banks finance home ownership according to clear rules. The most important ones, as of 2026:
- At least 20 % equity. Up to half of it (10 %) may come from the pension fund – early withdrawal or pledge. The other 10 % must be ‘hard’ equity: savings, pillar 3a, advance inheritance or gift.
- Affordability at most one third of gross income – calculated with an imputed interest rate of 5 %, not today’s rate, plus 1 % maintenance and repayment.
- Repayment: the mortgage must be reduced to two thirds of the lending value within 15 years or by retirement.
- Interest rates 2026: fixed-rate mortgages range from around 1.4 % to 2.1 % depending on term and bank, SARON mortgages below that. We compare the offers with you.
- Pension fund & pillar 3a can be withdrawn early or pledged for owner-occupied property (withdrawal from CHF 20,000, every five years).
Mortgage calculator
Property gains tax and transfer tax in Basel-Country.
Property gains tax
The gain is taxed, not the sale price.
- Gain = sale price minus investment costs (purchase price, value-adding investments, brokerage commission, notary costs)
- Rate from 3 % to 25 %; from CHF 120,000 gain a flat 25 %
- Holding period under five years: surcharge
- Long owner-occupation: from the 21st year a deduction of CHF 5,000 per year (max. CHF 50,000)
Replacement purchase
Anyone who buys again does not pay for now.
- Purchase of an owner-occupied home in Switzerland within two years → tax deferred
- Also applies to inheritance and gifts
- The deferral must be applied for – we take care of that
Planned correctly, this saves five-figure sums.
Transfer tax
1.25 % of the purchase price each for seller and buyer.
- Buyer exempt if they live in the property exclusively and permanently
- Seller exempt if they invest the proceeds within two years in a replacement property with the same use
- Settled by the notary’s office at notarisation
Worked example
House bought in 2010 for CHF 700,000, sold in 2026 for CHF 1,000,000.
- No major investments; after indexation, commission and notary a gain of around CHF 240,000 remains
- Property gains tax around CHF 60,000
- Transfer tax CHF 12,500 for the seller
With a replacement purchase: both deferred or exempt.
When the property means work.
Property accounting
For let flats and apartment buildings.
- Rent collection and reminders
- Running and heating cost statements for tenants
- Annual accounts and documents for the tax return
Correct and on time – you can see at any time how your property is performing.
Tax return with property
Imputed rental value, maintenance deductions, mortgage interest.
- Flat rate or actual – chosen anew each year
- Energy-saving measures and renovations correctly declared
- Let properties with property statement
We get you everything that is permissible – more on the Property taxes page.
Estate & inheritance division
When a property is inherited.
- Valuation of the property for the division of the estate
- Division, sale or takeover by one heir
- Tax consequences and deferral of property gains tax
We support communities of heirs neutrally and with a focus on solutions.
Pension provision & insurance
So that your property is protected.
- Death and disability risk on the mortgage
- Building and liability insurance
- Pension fund and pillar 3a in combination with home ownership
Questions about financing & fiduciary.
What does financial advice cost?
By time spent – with a written quote in advance.
- Financial advice, tax returns and fiduciary services are separate, chargeable services
- You know what it costs before commissioning
- Independent: we do not sell bank products and receive no commissions from banks
The commission for selling or letting remains unaffected.
How much equity do I need?
At least 20 % of the purchase price.
- At least 10 % ‘hard’: savings, pillar 3a, advance inheritance or gift
- Up to 10 % from the pension fund – as early withdrawal or pledge
- Purchase costs (notary, transfer tax) come on top and must be paid from your own funds
What does affordability mean?
Housing costs may not exceed one third of gross income.
- Calculated with an imputed interest rate of 5 % – not today’s rate
- Plus repayment of the 2nd mortgage and 1 % maintenance
- Example: purchase price CHF 850,000 with CHF 170,000 equity requires around CHF 150,000 gross income
The mortgage calculator above shows you the figures for your situation.
Fixed-rate mortgage or SARON?
It depends on your situation – we work out both options.
- Fixed-rate mortgage: fixed rate for 2 to 15 years, predictable, in 2026 between around 1.4 % and 2.1 %
- SARON: variable rate, usually lower but fluctuating
- Often sensible: splitting into several tranches with different terms
When do I have to repay the mortgage?
The 2nd mortgage within 15 years or by retirement.
- The part above 65 % of the lending value is repaid
- Directly (repayment) or indirectly via pillar 3a – usually more tax-efficient
- The 1st mortgage does not have to be repaid
Can you review my existing mortgage?
Yes – it is especially worthwhile before a fixed-rate mortgage expires.
- Comparison of terms from different banks and insurers
- Negotiation with your bank
- Checking whether an increase for renovations is possible
Note the notice periods: usually 3 to 6 months before expiry.
Financing or tax question?
Tell us what it is about – you will receive a transparent quote based on time spent.
Let’s talk about your property.
Call or write to us – reply within 24 hours.
ImmoBilà GmbH · Schneckelerstrasse 1, 4414 Füllinsdorf
info@immobila.swiss · Mon–Fri 8:00–12:00, 13:30–17:30