The Swiss authorities online
Property transfer refers to the change of ownership of houses and land. Almost all cantons and communes impose a property transfer tax on the purchase of houses and land. In some cantons, it is levied by the communes.
The tax is calculated based on the purchase price. Usually it is the buyer who must pay this tax. A few cantons also require the seller to pay.
The Canton of Schwyz does not levy a property transfer tax. The Cantons of ZH, UR, GL, ZG, SH and AG have no actual property tax, but they have change of ownership and registration fees.
Under certain circumstances, a property gains tax is charged in addition to the property transfer tax.