Closing costs in the canton of Bern
Overview
Bern is one of the cantons with a genuine real estate transfer tax — and at the same time it offers one of the most generous mechanisms for owner-occupiers: buyers who move in and stay can avoid the tax on a substantial part of the purchase price. Deeds are notarized by independent notaries whose fees follow a cantonal fee table, and since its revision the land register charges fixed amounts rather than a per-mille rate.
The table lists the four cost blocks with tariff type, who pays, source and check date; you can run your own purchase through the calculator. The canton overview covers all cantons, and the mechanics of the tax are explained 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: www.belex.sites.be.ch · Last checked: | Buyer |
| Notary fees | fee table (plus VAT) Source: www.belex.sites.be.ch · Last checked: | Buyer |
| Land register fees | fixed fee Source: www.belex.sites.be.ch · Last checked: | Buyer |
| Mortgage note | several fees (plus VAT) Source: www.belex.sites.be.ch · Last checked: | Buyer |
Frequently asked questions
Who pays the transfer tax in the canton of Bern?
The acquiring party is liable for the tax. The parties may agree otherwise between themselves, but towards the canton the buyer remains responsible.
Is there relief for owner-occupied homes?
Yes. Buyers who move in and keep living in the property can obtain an exemption for a legally defined part of the consideration — the table shows the details and deadlines with sources.
Are notary fees in Bern freely negotiable?
No. Bern has independent notaries, but their fees follow a binding cantonal framework tariff.