Capital gains tax.

The capital gains tax stems from land-use planning regulations designed to offset the economic benefits resulting from urban planning decisions. Under Swiss law, when land benefits from a land-use planning measure—for example, rezoning as a building zone or an increase in building rights—its value can rise significantly. A portion of this land value increase may then be subject to a tax as stipulated by cantonal legislation.

In this context, PRIMALEX - Haymoz Avocat assists and represents its clients in proceedings related to the taxation of capital gains resulting from land-use planning decisions. The firm's expertise includes analyzing administrative decisions, challenging tax amounts, and filing appeals against decisions made by the relevant authorities.

The study also advises public authorities on the application of legislation relating to capital gains tax, in particular in the analysis of land development measures, the determination of land capital gains and the preparation of administrative decisions.

PRIMALEX - Haymoz Avocat has offices in Fribourg and Payerne, in the heart of the Broye region. The firm assists its clients in the cantons of Vaud and Fribourg and can travel throughout French-speaking Switzerland as needed for each case.