An exchange made without a profit may still be subject to tax

In the canton of Lucerne, the case concerned an exchange of parking spaces: a person relinquished the right to use 30 unspecified parking spaces and, in return, received the right to use 24 specifically designated spaces.

The Lucerne court ruled that such an exchange constitutes a transfer of ownership and that transfer tax is therefore payable.

It is irrelevant whether a profit is made or not. Even if only existing entries in the land register are amended or supplemented, this can already trigger a transfer of ownership. The taxpayers ultimately lost their appeal before the Federal Supreme Court. (Source: BGE 9C_246/2024 of 10 July 2025)