Closing costs in the canton of Basel-Landschaft
Overview
Basel-Landschaft writes the sharing of the burden directly into the law: seller and buyer each owe half of the transfer tax — not a negotiation outcome but a statutory rule. For owner-occupiers it gets better still: if the home is exclusively and permanently self-occupied, the buyer’s half is not levied at all; only the seller’s share remains. Deeds are normally notarized at the district clerk’s office (Bezirksschreiberei), which works with fixed franc amounts instead of per-mille rates — VAT already included; independent notaries with their own fee range are the alternative.
The fixed amounts, the tax and the mortgage note block are listed in the table with source and check date per item; the calculator runs your own scenario. How other cantons distribute the burden is shown in the canton overview, and the background is covered in the guide to the transfer tax.
The four cost blocks
| Cost block | Tariff | Who pays |
|---|---|---|
| Transfer tax | flat rate Primary-residence relief may apply Source: bl.clex.ch · Last checked: | split (buyer 50%) |
| Notary fees | fixed fee Source: bl.clex.ch · Last checked: | split (buyer 50%) |
| Land register fees | fixed fee Source: bl.clex.ch · Last checked: | split (buyer 50%) |
| Mortgage note | several fees Source: bl.clex.ch · Last checked: | Buyer |
Frequently asked questions
Who pays the transfer tax in Basel-Landschaft?
By law, both parties — seller and buyer each owe half. This split is written directly into the tax act and is not a mere contractual custom.
What applies if I live in the property myself?
Then the buyer's half of the tax is not levied, provided the home is exclusively and permanently owner-occupied; the seller's half remains due.
Who notarizes the purchase contract in Basel-Landschaft?
Normally the district clerk's office (Bezirksschreiberei) at fixed fees with VAT already included; independent notaries with their own fee range are available as an alternative.