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Tax on the sale of a piece of land newly suitable for building Category: Practical guidelines Chapter: Laws and taxes L’article 26 de la loi ENL du 13 juillet 2006 permet aux communes d’appliquer une taxe forfaitaire sur les cessions à titre onéreux de terrains nus devenus constructibles du fait de leur classement par un plan local d’urbanisme dans une zone urbaine ou à urbaniser This tax, voted after deliberation of the Municipal Council, contributes to finance public utilities. It applies to assignments that have occurred since 1st January 2007 and are added to the capital gains assessment for private real estate. It is based on an amount equal to 2/3 of the price of the land transfer (article 150V of the General Tax Code). Free transfers are excluded from this set-up. Updated on: 09/07/2008 2008-2011 Valoggia. Tous droits réservés Real estate for sale by owner Legal information Information - advice Co-ownership Renting ans letting Property condtion reports Laws - Taxes Model letters