In Geneva, property gains are taxed separately, at a rate that decreases with the years of ownership: 50% under 2 years, then 40%, 30%, 20%, 15%, 10% from 10 years, and 2% beyond 25 years. But the rate does not tell the whole story: it is the tax base that determines the tax. The gain is calculated after deducting the transfer tax and fees paid on purchase, documented value-adding works and the brokerage commission paid on sale. And after ten years of ownership, the law offers an often decisive option: using as the acquisition value the tax value from ten years earlier, increased by 30%, on request, never automatically. A real example from our files: an apartment bought for CHF 1'462'000 and resold for CHF 2'190'000 ten years later. On the standard scale: CHF 68'290 in tax. With the option correctly exercised: around CHF 24'400, or 3.6% of the actual gain, far from the 10% headline rate. When a main residence is replaced, reinvestment relief also allows the tax to be deferred. At CI-Léman, the IBGI is calculated from the valuation onwards, on your exact situation: this is often where part of your net sale price is decided.