Freeze on land use in the canton of Geneva lifted
At its meeting on April 29, 2020, the Federal Council decided to lift the freeze on land use in the canton of Geneva. It had been in force for one year.
Since May 1, 2014, the Spatial Planning Act (RPG) has required the cantons to levy a tax of at least 20% on added values resulting from a property zoned as building land increasing in value. The cantons had five years to implement this.
The Geneva regulation on the surplus value levy did not meet the requirements, because it provided that the levy was only for surplus values of CHF 100,000 or more, the Federal Council informs. This was deemed contrary to federal law by the Federal Supreme Court in a ruling on the canton of Ticino. In addition, a flat-rate deduction of CHF 30/sqm was granted. In the meantime, the canton of Geneva has adapted its regulation: Now - as in most cantons - the tax is levied on additional values of CHF 30,000 or more, and the flat-rate deduction has also been abolished.
However, there were questions about the determination of the land value before the zoning, the Federal Council continued. The canton of Geneva was therefore required to notify the Federal Office for Spatial Development (ARE) of the levy decisions.
Zoning freezes are currently still in place in the cantons of Zurich, Obwalden, Glarus and Ticino. (ah)
