In its judgment 9C_27/2025 of December 22, 2025, the Federal Supreme Court clarified that in the case of mixed gifts, real estate gains tax must be deferred in full. Cantonal models that only provide for partial deferral are contrary to federal law.
A mixed gift typically occurs when real estate is transferred within the family at below market value. The Federal Supreme Court has clarified that the statutory tax deferral may not be limited to the gratuitous portion—the only decisive factor is that a gift has been made.
Practical consequences:
- Taxpayers will in future benefit from a full tax deferral even in the case of partially remunerated transfers.
- The corresponding cantonal practice (e.g. in the canton of St. Gallen) must be adapted.
- Assessments that have already been made should be reviewed, especially if only a partial deferral was granted.
Conclusion:
The judgment significantly increases legal certainty in the case of intra-family real estate transfers and creates clear, tax-advantageous framework conditions.
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written in March 2026 | Lars Dubach, Attorney and Notary Public