The Added Value Levy On Real Estate

1 INTRODUCTION

Due to the scarce supply of building land, the spatial planning of Swiss municipalities has a considerable influence on the value of an individual plot of land. An adjustment of the spatial plan and the associated change in the possibilities of use can significantly increase or decrease the value of a plot of land. The revision of the Spatial Planning Act (SPA), which came into force in its revised form in 2014, created the basis for the mandatory introduction of a cantonal added value compensation, which can be applied in the case of zoning in, rezoning, upzoning and dezoning. The exact implementation is to be determined by the cantons. In the meantime, all cantons have introduced such added value compensation.