POST /PropertyGain

Returns the tax calculation for Property gain. Returns a string describing the failure condition when unsuccessful.

Sending an empty request will return an HTTP 415 error (Unsupported Media Type). Failure to provide any of the required parameters will result in an HTTP 400 error (Bad Request).

Resource URL

https://api.drtax.ch/TaxCalculator/PropertyGain

Resource Information

Response formats

JSON
Requires authentication?

Yes (HMAC-SHA256 based authentication)
Rate limited?

Yes

Parameters

key Required

API key which was given to you after registering for access to the Tax calculator API.
language Optional

Language in which the descriptions of tax calculation are returned. If not provided, the default language is set to English.Example Values: de, fr, it, en
basic-data Required

Contains company basic data for a tax calculation. Either both canton and municipality-of-taxation, or either from zip and municipality must be provided in order for a request to succeed.
- cantonSemi-optional
  
  Canton of Switzerland to which a property belongs to. This value corresponds to an index in a list returned by the /CantonList service.Example Values: 0-25
- municipality-of-taxationSemi-optional
  
  Place name of the municipality of taxation.Example Value: Yvorne
- zipSemi-optional
  
  Postal code of the municipality to which the property belongs.Example Value: 1853
- municipalitySemi-optional
  
  Name of the municipality to which the property belongs.Example Value: Yvorne
- propertyOptional
  
  Property name.Example Value: Effervescence
- purchase-dateRequired
  
  Date when property was purchased. This value has to be in the following format: YYYY-MM-DD.Example Value: 2009-11-19
- sale-dateRequired
  
  Date when property was sold. This value has to be in the following format: YYYY-MM-DD.Example Value: 2015-07-01
- type-of-wealthRequired
  
  Type of the property, private or business property.Example Value: 0 for private property, 1 for business property.
- self-occupiedOptional
  
  Type of the property is private property and property municipality of taxation belongs to canton Basel-Landschaft, St. Gallen or Vaud, this value represents whether the property is self-occupied.Example Values: true, false
- selfuse-yearOptional
  
  Type of the property is private property and property municipality of taxation belongs to canton Basel-Stadt, this value represents the number of years that property was self-used. This value cannot be longer than the number of years between purchase date and selling date. If longer, the value will be set to be the number of years between purchase and selling dates.Example Value: 5
- taxable-personOptional
  
  Taxable person.Example Value: Nadine Schneider
- marital-statusRequired
  
  Marital status of the taxable person. This value corresponds to an index in a list returned by the /MaritalStatusList service.Example Values: 0-8
- childrenOptional
  
  How many children does the taxable person have. Value can be integer or non-integer. If not provided, the default value is 0. Example Value: 1.5
- concubinageOptional
  
  If relationship with partner involve concubinage then value should be set to 'true'. By default value is assumed to be false. This is important parameter for the Canton VD.
- religious-affiliationSemi-optional
  
  Taxable person's religious affiliation, if taxable person has any. This value corresponds to an index in a list returned by the /ReligiousAffiliationList service.Example Values: 0-4
- partner-religious-affiliationSemi-optional
  
  If taxable person has a partner, this parameter represents the partner's religious affiliation, if parter has any. This value corresponds to an index in a list returned by the /ReligiousAffiliationList service.Example Values: 0-4
- church-communitySemi-optional
  
  If property municipality of taxation belongs to canton Appenzell Innerrhoden, this parameter represents the taxable person's church community, and it has to be one of the values in the list returned by the /ChurchCommunityList service.Example Value: Kath. Brülisau
- partner-church-communitySemi-optional
  
  If taxable person has a partner, and property municipality of taxation belongs to canton Appenzell Innerrhoden, this parameter represents the partner's church community, and it has to be one of the values in the list returned by the /ChurchCommunityList service.Example Value: Kath. Oberegg
fiscal-factors Required

Contains fiscal factors for the tax calculation.
- selling-priceRequired
  
  Property selling price.Example Value: 5848742.25
- revenue-correctionOptional
  
  Contains revenue correction parameters. Can contain up to 4 parameters. Any additional parameters will be ignored.
  - selling-expensesOptional
    
    Selling expensesExample Value: 5848742.25
  - comissions-to-third-partiesOptional
    
    Commisions to third parties.Example Value: 23234.65
  - transfer-tax-and-feesOptional
    
    Transfer tax and fees.Example Value: 78574.43
  - renewal-fund-upon-saleOptional
    
    Renewal fund upon sale.Example Value: 33928.32
  - capitalized-right-of-useOptional
    
    Capitalized right of use.Example Value: 78594.25
  - recurring-benefitsOptional
    
    Recurring benefits.Example Value: 328272.32
  - capitalized-value-business-assetOptional
    
    Capilized value (Business asset)Example Value: 239782.78
  - other-contributionsOptional
    
    Other contributions.Example Value: 2156.32
  - otherOptional
    
    Other revenue correction.Example Value: 87584.33
  - customOptional
    
    Contains custom revenue correction parameter.
    - descriptionOptional
      
      Description of the custom revenue correction.Example Value: Catalog expenses
    - totalOptional
      
      Value of the custom revenue correction.Example Value: 2290922.45
- purchase-priceRequired
  
  Property purchase price.Example Value: 427827.44
- investment-costsOptional
  
  Contains investment costs parameters. Can contain up to 4 parameters, not including construction-investments. Any additional parameters will be ignored.
  - purchase-costsOptional
    
    Purchase costs.Example Value: 3229723.23
  - comissions-to-third-partiesOptional
    
    Comissions to third parties.Example Value: 1228.56
  - transfer-tax-and-feesOptional
    
    Transfer tax and fees.Example Value: 472612.54
  - value-enhancing-expendituresOptional
    
    Value enhancing expenditures.Example Value: 76483.32
  - value-enhancing-contributions-in-own-workOptional
    
    Value enhancing contributions in own work.Example Value: 26597.56
  - selling-expensesOptional
    
    Selling expenses.Example Value: 32663.65
  - other-expensesOptional
    
    Other expenses.Example Value: 122485.65
  - otherOptional
    
    Other investment costs.Example Value: 4864.23
  - customOptional
    
    Contains custom investment cost parameter.
    - descriptionOptional
      
      Description of the custom investment cost.Example Value: Required electrical equipment
    - totalOptional
      
      Value of the custom investment cost.Example Value: 23923.67
  - construction-investmentsOptional
    
    If property municipality of taxation belongs to canton Basel-Stadt, this value represents the construction investments.Example Value: 78573.23
- income-determining-tax-rateOptional
  
  If property municipality of taxation belongs to canton Aargau, Appenzell Innerrhoden, Appenzell Ausserrhoden, Fribourg, Geneva, Glarus, Luzern, Neuchâtel, Obwalden, St. Gallen, Schaffhausen, Solothurn, Vaud, Valais or Zug, this value represents income determining tax rate.Example Value: 34737.45

Authentication

Tax Calculator API uses Hash-based message authentication code (HMAC-SHA256) to authenticate your request.

Each request to Tax Calculator API must contain:

API Key - used to identify your account,
HMAC-SHA256 signature inserted in 'X-Signature' HTTP header - used to verify your request.

To create an HMAC-SHA256 signature you perform hashing of your request with API Secret as the hashing key.

In-detail information on what API Key and API Secret are, where to find them, and how to create a request signature and put it in the request can be found here.

If either of API Key or HMAC-SHA256 signature is not present in the request, the request will be rejected.

Example Request

POST
https://api.drtax.ch/TaxCalculator/PropertyGain

{
  "basic-data": {
    "zip": 4000,
    "type-of-wealth": 0,
    "children": 1,
    "sale-date": "2015-06-15",
    "self-occupied": false,
    "property": "Test property",
    "municipality": "Basel",
    "canton": 5,
    "purchase-date": "1998-09-30",
    "religious-affiliation": 0,
    "marital-status": 2,
    "taxable-person": "Peter Müller"
  },
  "fiscal-factors": {
    "selling-price": 15615156,
    "purchase-price": 186518,
    "investment-costs": {
      "comissions-to-third-parties": 165884,
      "selling-expenses": 156165,
     "transfer-tax-and-fees": 1321325,
      "value-enhancing-expenditures": 13515,
      "construction-investments": 5645554
    },
    "revenue-correction": {
      "transfer-tax-and-fees": 131515,
      "capitalized-right-of-use": 135145,
      "other-contributions": 1655445,
      "renewal-fund-upon-sale": 1321516
    }
  },
  "language": "fr",
  "key": "55c35523dc19e8.64742828"
}

Example Result

{
  "data": {
    "id": "4d83dc95-1542-4949-abd1-5735660feb14",
    "request-date-time": "2015-09-02T16:02:41.839+0200",
    "attributes": {
      "taxes-in-percent-of-real-estate-capital-gains": {
        "total": "19.2%",
        "description": "Impôt en % du gain immobilier"
      },
      "relevant-investment-costs": {
        "total": 7488961,
        "description": "Coût d'investissement déterminant"
      },
      "relevant-sales-proceeds": {
        "total": 1.5952715E7,
        "description": "Produit de la vente déterminant"
      },
      "total-property-gains-tax": {
        "total": 1625040,
        "description": "Total Impôt sur les gains immobiliers"
      },
      "marginal-tax-rate": {
        "total": "20",
        "description": "Taux d'impôt marginal"
      },
      "relevant-real-estate-gain": {
        "total": 8463754,
        "description": "Gain immobilier déterminant"
      },
      "property-gains-tax": {
        "total": 1625040,
        "description": "Impôt sur les gains immobiliers"
      },
      "taxation-system": "moniste",
      "ownership-period": "16/9"
    },
    "type": "calculation-results"
  }
}

No liability will be accepted for the outcome. Figures are not binding.

POST /PropertyGain

Resource URL

Resource Information

Response formats

Requires authentication?

Rate limited?

Parameters

key Required

language Optional

basic-data Required

cantonSemi-optional

municipality-of-taxationSemi-optional

zipSemi-optional

municipalitySemi-optional

propertyOptional

purchase-dateRequired

sale-dateRequired

type-of-wealthRequired

self-occupiedOptional

selfuse-yearOptional

taxable-personOptional

marital-statusRequired

childrenOptional

concubinageOptional

religious-affiliationSemi-optional

partner-religious-affiliationSemi-optional

church-communitySemi-optional

partner-church-communitySemi-optional

fiscal-factors Required

selling-priceRequired

revenue-correctionOptional

selling-expensesOptional

comissions-to-third-partiesOptional

transfer-tax-and-feesOptional

renewal-fund-upon-saleOptional

capitalized-right-of-useOptional

recurring-benefitsOptional

capitalized-value-business-assetOptional

other-contributionsOptional

otherOptional

customOptional

descriptionOptional

totalOptional

purchase-priceRequired

investment-costsOptional

purchase-costsOptional

comissions-to-third-partiesOptional

transfer-tax-and-feesOptional

value-enhancing-expendituresOptional

value-enhancing-contributions-in-own-workOptional