Federal Act
on Spatial Planning
(Spatial Planning Act, SPA)¹

¹ Can­ton­al le­gis­la­tion shall reg­u­late ap­pro­pri­ate com­pens­a­tion pro­ced­ures for ma­jor ad­vant­ages and dis­ad­vant­ages res­ult­ing from plan­ning un­der this Act.

^1bis Plan­ning ad­vant­ages shall be com­pensated for at a rate of at least 20 per cent. Com­pens­a­tion be­comes due on the de­vel­op­ment or dis­pos­al of the par­cel of land. Can­ton­al law shall or­gan­ise the com­pens­a­tion sys­tem at least so as to com­pensate for the ad­ded value at­trib­ut­able to per­man­ently as­sign­ing land to a build­ing zone.¹³

^1ter The pro­ceeds shall be used for meas­ures un­der para­graph 2 or for oth­er spa­tial plan­ning meas­ures un­der Art­icle 3, in par­tic­u­lar para­graphs 2 let­ter a and 3 let­ter a^bis.¹⁴

^1quater In cal­cu­lat­ing the charge, the plan­ning ad­vant­age res­ult­ing from be­ing as­signed to a build­ing zone shall be re­duced by the amount paid with­in a reas­on­able peri­od to ac­quire a re­place­ment ag­ri­cul­tur­al build­ing for per­son­al use.¹⁵

^1quin­quies Can­ton­al law may waive the charge if:

a.

a loc­al au­thor­ity would be li­able to pay; or

b.

the an­ti­cip­ated in­come from the charge does not jus­ti­fy the cost of its col­lec­tion.¹⁶

^1sex­ies The charge paid may be de­duc­ted from the gain as an al­low­able ex­pense when cal­cu­lat­ing any cap­it­al gains tax on land.¹⁷

² Full com­pens­a­tion shall be paid if plan­ning activ­it­ies lead to re­stric­tions of title which amount to ex­pro­pri­ation.

³ The can­tons may re­quire that the pay­ment of com­pens­a­tion in the case of re­stric­tions of title must be entered in the Land Re­gister.