The transfer right is a tax imposed for the sale of real-estate transfer...
In fact it consists of a contribution deducted by the cantons (in certain cases by the townships) on any real-estate transaction, and in general paid for by the buyer.
In addition to transfer rights, it is necessary in most cases to also settle land registration and legal fees.
It is appropriate to distinguish transfer rights from taxes on the gain realized from a sale, which only concerns the tax on realized gain at transaction and sale (sales price vs. price at purchase and eventual expenses), and which is at the charge of the seller.
