Minimum requirements for mortgage financing
Immoluxe - Bilan - Autumn 2012
Conditions accompanying these provisions:
-The property must be used as main residence to the purchaser (buying a rental property, farm or vacant land without contract for the next showing construction of a building does not have the application of the new provisions).
-When purchasing a plot with one or more business contracts, the discount applies only to the tax calculated on the value of the land.
-The purchaser must occupy the home immediately but the cantonal tax administration admits, in some cases (housing under construction or renovation, for example) that his occupation is delayed (for a maximum period of two years).
The purchaser, who benefited from the tax rebate must personally occupy the dwelling, continuously, for at least three years.
If either of these last two conditions is not met (the acquirer, up to two years after the registration of the deed of sale, provide the evidence ad hoc administration) tax administration shall recover the tax rebates granted.