Cantonal and/or communal real estate transfer tax

The real estate transfer tax differs from canton to canton. Certain cantons like Zurich have abolished this tax. 

The real estate transfer tax rates ranges from 1% to 4% of the purchase price or the tax value of the real estate. There are exemptions from, or reductions of, the transfer tax for specific real estate transfers in cases such as reorganisations and transfers between relatives. In principle, the buyer is subject to the transfer tax. However, in some cantons, this tax is split between the buyer and the seller. 

The Acts can be found here: http://www.lexfind.ch 
Furthermore the following offical brochure is very usefull: Die Handänderungssteuer (PDF) (Ausgabe Dezember 2013) 

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