Mid-Year Update · Beherzig Realty AG
H1 2026

Off-Market Switzerland –
Mid-Year Report H1 2026

The Swiss premium market is differentiating – by location, by altitude, by legal framework. St. Moritz at CHF 52,000/m² (global #1), the Left Shore overtaking the Gold Coast, Ticino reversing the trend. Meanwhile, regulation is reshaping the rules of play.

Published July 2026 Data as of Q2 2026 Sources: Beherzig Off-Market Database, UBS, Wüest Partner, BFS, EY, Julius Baer
At a Glance

St. Moritz CHF 52,000/m² – world's most expensive residential location (UBS Luxury Property Focus 2026). The Left Shore (Pfnüselküste) overtakes the Gold Coast: Kilchberg (~CHF 35,000/m², asking price E&V) ahead of Küsnacht (~CHF 30,000/m², portals). Ticino is the only seller-risk region (–1.9% SFH YoY). At the same time, a regulatory double blow – Imputed Rental Value abolished, Lex Koller in consultation – defines the strategic agenda for H2 2026.

+18.5 %
BOMPI – Off-Market Premium
Beherzig proprietary data, premium segment · n≈180+ transactions since 2024 · Q2 2026
+3% / +6%
Luxury overall / Mountain resorts
Price growth 2025 · UBS Luxury Property Focus 2026 · Top-31 locations / mountain regions
CHF 52,000
St. Moritz – global #1
CHF/m² · world's most expensive luxury residential location · UBS Luxury Property Focus 2026, end 2025
2 Laws
Regulatory double blow
Imputed Rental Value abolished (28.09.2025) · Lex Koller tightening in consultation (since 15.04.2026)
Chapter 01

Executive Summary

The first half of 2026 confirms the core thesis of the Annual Report: the Swiss off-market sector remains structurally robust. The decisive development, however, is differentiation – not homogeneity. Mountains decouple from lakeside locations, the Left Shore overtakes the Gold Coast, Ticino moves counter to the national trend. And regulation is beginning to redirect demand flows.

What has changed since the Annual Report Q1 2026

  • Left Shore overtakes Gold Coast at asking price level: Kilchberg (~CHF 35,000/m²) ahead of Küsnacht (~CHF 30,000/m²) – one of the most striking shifts in the Zurich lakeside segment in years.
  • Imputed Rental Value abolition enacted (referendum 28.09.2025, 57.7% Yes) – implementation expected approximately 2029; cantonal property tax on second homes as a new variable for resort markets.
  • Lex Koller consultation launched (since 15.04.2026): potential permit requirement for third-country nationals even for primary residences – not yet in force, but course-setting.
  • Ticino as counter-trend now measurably visible: –1.9% SFH, –2.6% apartments YoY (March 2026, IAZI –4.2% asking prices).
  • Mountain market accelerating: +6% 2025, ~+40% over 5 years (UBS) – structural decoupling from lakeside locations confirmed.
Finding 1

Luxury consolidates – mountains decouple

The national luxury market grows moderately (+3% 2025, UBS), but mountain resorts +6% – and ~+40% over 5 years. The decoupling of urban and alpine addresses is structural, not cyclical. Source: UBS Luxury Property Focus 2026.

Finding 2

Left Shore overtakes the Gold Coast

Kilchberg (left bank of Lake Zurich) is quoted at ~CHF 35,000/m² at asking price level – Küsnacht (right bank, Gold Coast) ~CHF 30,000/m². A quiet shift not yet reflected in the Annual Report. Sources: E&V, portal data H1 2026 (asking prices).

Finding 3

Ticino: the only seller-risk region

–1.9% SFH, –2.6% apartments YoY. The canton is the only region with measurable price correction – relevant for existing owners but also for contrarian buyers. Sources: IAZI, cantonal data March 2026.

Finding 4

Regulatory double blow reshapes demand

Imputed Rental Value abolition (effective ~2029) and Lex Koller consultation set new parameters for second homes and international buyers. Those with legal clarity today act with an information edge. Sources: admin.ch/efd, admin.ch/bj.

Finding 5

Family Office demand as structural driver

Family Offices globally hold ~18% real estate allocation (highest of all asset classes) – 99% prioritise residential, 69% expect rising international capital flows into Switzerland. Source: EY Swiss Real Estate 2026.

Chapter 02

Beherzig Off-Market Premium Index (BOMPI)

The BOMPI is a proprietary index of Beherzig Realty AG. It measures the median price premium that HNWI buyers pay for discretely traded premium properties in Switzerland versus publicly marketed comparables. Data basis: n≈180+ accompanied transactions since 2024. Current value: +18.5% (Q2 2026, premium segment). The index does not claim representativeness for the overall market.

"Buying off-market means paying a premium – and still buying at better value, because you understand the real market price without bidding pressure."

BOMPI Trend 2024–2026

For context: publicly available sources (Sotheby's/Ginesta) estimate approximately one quarter of all Swiss transactions are handled discreetly. Beherzig's own figure (45%) refers to the premium segment we accompany – the higher share reflects our specialisation in HNWI mandates, not a structural market difference. External reference: Sotheby's International Realty, via Ginesta.

Chapter 03

Top-10 Hotspots – Premium Micro-Locations Switzerland

UBS values refer to luxury segment transaction data (end 2025); portal and E&V values are asking prices H1 2026. Asking prices typically exceed transaction prices by 5–15%.

Rank Location Region CHF/m² Type Source
1 St. Moritz Engadin / GR 52,000 Transaction UBS Luxury 2026
2 Gstaad / Saanen Saanenland / BE 45,000 Transaction UBS Luxury 2026
3 Verbier Valais / VS 45,000 Transaction UBS Luxury 2026
4 Cologny Lake Geneva Region / GE 43,000 Transaction UBS Luxury 2026
5 Küsnacht Gold Coast / ZH 37,000 Transaction UBS Luxury 2026
6 Kilchberg Left Shore / ZH ~35,000 Asking E&V, H1 2026
7 Walchwil Lake Zug / ZG 20,468 Asking Portals, H1 2026
8 Zermatt Mattertal / VS ~19,832 Asking Portals, H1 2026
9 Lugano / Collina d'Oro Ticino (counter-trend) 10,465 Median Portals, H1 2026
10 Crans-Montana Valais / VS 8,822 / 17,106 Avg / Prestige Portals, H1 2026
No. 1

St. Moritz

Engadin, Canton Graubünden
CHF 52,000/m²UBS Luxury 2026
Global #1ahead of Monaco & Aspen
St. Moritz location profile →
No. 2

Gstaad / Saanen

Saanenland, Canton Bern
CHF 45,000/m²UBS Luxury 2026
+6% YoYmountain resorts 2025
Saanen location profile →
No. 3

Verbier

Val de Bagnes, Canton Valais
CHF 45,000/m²UBS Luxury 2026
Lex Koller sensitiveholiday home market
Verbier location profile →
No. 4

Cologny

Lake Geneva Region, Canton Geneva
CHF 43,000/m²UBS Luxury 2026
No overheatingper UBS
Cologny location profile →
No. 5

Küsnacht

Gold Coast, Canton Zurich
CHF 37,000/m²UBS Luxury 2026 (luxury segment)
~CHF 30,000portal asking level
Küsnacht location profile →
No. 6

Kilchberg

Left Shore (Pfnüselküste), Canton Zurich
~CHF 35,000/m²Asking, E&V H1 2026
New leaderin portal comparison
Kilchberg location profile →
No. 7

Walchwil

Lake Zug, Canton Zug
CHF 20,468/m²Asking, portals H1 2026
Lump-sum taxationZug canton attractive
Walchwil location profile →
No. 8

Zermatt

Mattertal, Canton Valais
~CHF 19,832/m²Asking, portals H1 2026
Lex Koller limitedquota property
Zermatt location profile →
No. 9

Lugano / Collina d'Oro

Ticino (counter-trend region)
CHF 10,465/m²Median, portals H1 2026
–1.9%SFH YoY (canton)
Lugano location profile →
No. 10

Crans-Montana

Valais (value play)
CHF 8,822/m²Avg asking, portals H1 2026
Up to CHF 17,106prestige segment
Crans-Montana location profile →
Chapter 04

Premium Regions in Detail

Six regions, six characters. Decoupling – the leitmotif of this mid-year report – is most visible here.

Region 1

Gold Coast & Left Shore – the turning point on Lake Zurich

~CHF 35,000/m²Kilchberg (asking, E&V) ~CHF 30,000/m²Küsnacht (asking, portals) CHF 37,000/m²Küsnacht luxury segment (UBS 2026)

The Left Shore (Pfnüselküste – municipalities Kilchberg, Rüschlikon, Thalwil) overtakes the traditional Gold Coast (right bank, Küsnacht, Zollikon, Erlenbach) at asking price level. Kilchberg is quoted at around CHF 35,000/m² (E&V), Küsnacht at around CHF 30,000/m² (portals). These asking prices lie below the UBS luxury segment value (Küsnacht CHF 37,000/m²), which captures ultra-high-value transactions. The trend is nonetheless clear: the left bank is gaining relative attractiveness – less traffic, better greening, comparable tax rates.

Outlook: The Left Shore is likely to maintain its relative strength as long as commuter links to Zurich remain comparable. Off-market share in the segment: above average (Beherzig proprietary data).

Region 2

Engadin – St. Moritz and the Suvretta Phenomenon

CHF 52,000/m²St. Moritz (UBS Luxury 2026) CHF 40,000+Suvretta hillside (UBS) +6% YoYmountain resorts 2025 (UBS)

St. Moritz leads the global luxury ranking – ahead of Monaco and Aspen. Within the municipality, a micro-location differentiation is visible: the Suvretta hillside (CHF 40,000+/m²) and Via Arona differ from the village centre. UBS flags Graubünden in its overheating barometer – a signal for informed buyers to scrutinise micro-location quality particularly carefully.

Outlook: St. Moritz remains the price leader. The overheating signal for GR means heightened due diligence, not necessarily correction potential in the ultra-luxury segment.

Region 3

Saanenland – Gstaad's Value Foundation

CHF 45,000/m²Gstaad luxury segment (UBS 2026) CHF 26,000+asking level Saanen (portals) +6% YoYmountain resorts 2025

Gstaad (Saanen municipality) holds CHF 45,000/m² in the luxury segment – on par with Verbier, just behind St. Moritz. The Saanenland stands out with a comparatively relaxed Lex Koller status (no quota like the Valais) and an above-average international buyer base with residency advantages.

Outlook: Stable demand from UHNWI core clientele. Supply shortage for properties above CHF 20m remains structural.

Region 4

Lake Geneva Region – Tax Haven with Stability Premium

CHF 43,000/m²Cologny (UBS Luxury 2026) CHF 21,757/m²Collonge-Bellerive avg (asking) No overheatingper UBS Bubble Monitor

Cologny (Geneva) is Switzerland's equivalent of Mayfair – dense diplomat and finance manager concentration, no overheating signal in the UBS monitor. The Lake Geneva basin benefits from lump-sum taxation (Geneva canton accepts it, unlike Zurich) and EU border proximity for international buyers.

Outlook: Structurally stable. Lump-sum taxation makes Geneva more attractive for new residents than Zurich – a locational advantage not directly affected by the Lex Koller consultation.

Region 5

Valais Resorts – Verbier, Zermatt, Crans-Montana

CHF 45,000/m²Verbier (UBS Luxury 2026) ~CHF 19,832/m²Zermatt (asking, portals) CHF 8,822–17,106/m²Crans-Montana avg–prestige

The Valais offers three characters: Verbier as ultra-luxury destination (CHF 45,000/m², quota property under Lex Koller), Zermatt as iconic mountain brand (~CHF 19,832/m² asking, car-free zone as USP), Crans-Montana as value play with prestige potential (up to CHF 17,106/m² prestige segment). Lex Koller quotas in the Valais remain a limiting factor for holiday home buyers.

Outlook: Verbier remains price-supported through scarcity. Crans-Montana is the most attractive entry point into the alpine market below CHF 5m.

Region 6 — Counter-Trend

Ticino – The Contrarian Case

–1.9%SFH YoY (March 2026) –2.6%Apartments YoY –4.2%Asking prices (IAZI)

Ticino is the only seller-risk region in the Swiss premium market. The price correction is statistically significant and measurable for the second consecutive quarter. Lugano/Collina d'Oro holds better than the cantonal average (median CHF 10,465/m², portals), but the trend is negative. Sources: IAZI, cantonal statistics TI, March 2026.

The correction opens a window for contrarian buyers – particularly for properties suited to lump-sum taxation in the canton. Lump-sum taxation remains active in Ticino (unlike ZH, SH, AR, BL, BS).

Outlook: The counter-trend is expected to persist until Q3 2026. Long-term, the climate argument speaks for the region. Short- to medium-term, heightened selectivity is warranted.

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Chapter 05

Who Buys – and Why

Three buyer profiles dominate the Swiss off-market premium segment in H1 2026. They differ in motivation, time horizon and regulatory exposure. Persona Quiz: Which profile matches you?

Family Office
Time horizon 10–25 years · Ticket CHF 10–50m

Institutional Real Estate Allocator

Family Offices hold ~18% of their portfolio in real estate globally – the highest of all asset classes (EY 2026). 69% expect rising international capital flows into Switzerland. Primary motivation: capital preservation, inflation protection, discretion. Regulatory exposure: low (Lex Koller does not directly apply as long as Swiss residency is maintained).

Request market briefing →
International Buyer
Relocating from D/A/UK/Middle East · Ticket CHF 3–20m

Premium Location Seeker with Residency Plans

98% of respondents in the EY study find Switzerland attractive as a real estate location. Lump-sum taxation (cantons VS, TI, GR particularly attractive) and quality of life are decisive pull factors. Regulatory exposure: high – Lex Koller consultation is directly relevant for third-country nationals without Swiss residency.

Request Lex Koller check →
NextGen / Succession
Inheritance / Succession · Ticket CHF 2–15m

Wealth Successor with Real Estate Focus

The JUSO inheritance tax initiative was clearly rejected with 78.3% (30.11.2025). NextGen buyers currently have greater planning certainty. Schwyz and Obwalden remain zero-inheritance-tax cantons – a location argument increasingly factoring into purchase decisions. Off-market access is often the only route to below-market properties for this buyer group.

Set up search profile →
Chapter 06

Regulation – the New Axis of Differentiation

Regulation has become an independent price driver and demand director in 2026. Those familiar with the four current developments act with an information advantage.

Topic Status Date Impact
Imputed Rental Value abolished Approved (57.7% Yes) 28.09.2025 Mortgage interest deduction eliminated; cantonal property tax on second homes possible from ~2029
Lex Koller tightening Consultation running Since 15.04.2026 Third-country nationals: potential permit req. for primary residence; holiday homes more restrictive
JUSO inheritance tax Rejected (78.3% No) 30.11.2025 Planning certainty for succession; SZ/OW remains zero-tax canton
Lump-sum taxation Active (cantonal variance) Basis 2026: CHF 434,700 VS/TI/GR attractive; abolished in ZH/SH/AR/BL/BS
28.09.2025 / effective ~2029 Approved

Imputed Rental Value Abolished

The referendum of 28 September 2025 (57.7% Yes) abolishes imputed rental value. Effective approximately 2029. Mortgage interest deductions are largely eliminated in return. Resort cantons gain the option of a cantonal property tax on second homes – particularly relevant for owners in VS, GR and TI. More on Swiss property law →

Consultation since 15.04.2026 In Consultation

Lex Koller Reform

Since 15 April 2026, a consultation on tightening Lex Koller has been underway. Third-country nationals would require permits even for primary residences; holiday home acquisition would be more restrictive; SICAV/fund units with properties would require permits. As of editorial deadline July 2026, the consultation remains open. Lex Koller Check Tool →

30.11.2025 Rejected

JUSO Inheritance Tax Initiative

The initiative was clearly rejected with 78.3% No votes. Schwyz and Obwalden remain cantons without inheritance and gift tax – a relevant locational advantage for wealth succession. Planning certainty for the half-year perspective is established. Inheritance Tax Simulator →

Federal minimum basis 2026: CHF 434,700 Active

Lump-Sum Taxation

4,557 taxpayers generate CHF 821m in taxes (most recent comprehensive data, basis 2018). The federal minimum assessment basis is CHF 434,700 in 2026. Particularly attractive: cantons VS, TI, GR. Abolished in ZH, SH, AR, BL, BS. Tax Calculator →

Chapter 07
Our assessment

Outlook H2 2026 – Differentiation as a Constant

The Swiss off-market market remains robust – but the term "market" oversimplifies. What we observe is a mosaic: St. Moritz as global price leader, Ticino counter-trending, Left Shore advancing, regulation as a new axis of differentiation.

  • Overall prices: Wüest Partner forecasts +2.8% (condominiums) and +3.1% (single-family homes) for 2026 – solid, not euphoric. Luxury segment develops disproportionately.
  • Mountain market: Decoupling from lakeside locations continues. Supply shortage in the ultra-luxury bracket (CHF 10m+) remains structural.
  • Ticino: Counter-trend expected to persist until Q3 2026. After that, the climate argument and lump-sum taxation attractiveness could stabilise demand.
  • Imputed Rental Value property tax: Should resort cantons exercise the property tax option, new holding costs for second home owners emerge – with direct effect on supply in Verbier, Crans-Montana and Zermatt.
  • Lex Koller uncertainty: While the consultation remains open, international buyers adopt a wait-and-see stance. This temporarily dampens demand – and creates a selective opportunity window for informed buyers.

Next full calibration: Annual Report 2027 (Q1 2027) with complete BOMPI update and annual data.

How We Work Off-Market

Beherzig Realty AG has facilitated discreetly in the Swiss premium segment since 2010. Our transaction database is the foundation of the BOMPI and this report.

>70%Off-market closing rate
Proprietary data 2024–2026
92 vs. 156Days to closing
Off-market vs. public
n ≈ 180+Transactions
BOMPI data basis
14 YearsDiscretion & Trust
in the Swiss market
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Frequently Asked Questions – Swiss Off-Market Market 2026

Which is the most expensive residential location in Switzerland in 2026?

St. Moritz leads with CHF 52,000/m² as the world's most expensive luxury residential location – ahead of Monaco and Aspen (Source: UBS Luxury Property Focus 2026, as of end 2025).

What does the abolition of imputed rental value mean for second home owners?

The referendum of 28 September 2025 (57.7% Yes) abolished imputed rental value – effective approximately 2029. In return, mortgage interest deductions are largely eliminated. Resort cantons gain the option of a cantonal property tax on second homes – relevant for owners in Verbier, Crans-Montana or St. Moritz.

What changes to Lex Koller are expected in 2026?

Since 15 April 2026, a consultation on tightening Lex Koller has been underway. Third-country nationals would require permits even for primary residences; holiday home acquisition would be more restrictive. As of our editorial deadline of July 2026, the consultation period remains open – we will report definitively in the Annual Report 2027.

Does the Left Shore (Pfnüselküste) now surpass the Gold Coast?

At asking price level, yes: Kilchberg (left bank of Lake Zurich, Left Shore) is quoted at around CHF 35,000/m², Küsnacht (Gold Coast) at around CHF 30,000/m² (asking prices per E&V and portals, H1 2026). This decoupling within the Lake Zurich segment is one of the most striking shifts of the half-year.

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Methodology & Sources

BOMPI: Beherzig Realty AG proprietary data based on n≈180+ internally accompanied transactions since 2024. Measures the median price premium versus comparable publicly marketed properties in the same micro-location, normalised for floor area and fit-out standard. The BOMPI refers exclusively to the Beherzig transaction portfolio (premium segment) and does not claim representativeness for the overall market.

Luxury micro-location CHF/m² values: All CHF/m² values for premium micro-locations (St. Moritz, Gstaad, Verbier, Cologny, Küsnacht) from UBS Luxury Property Focus 2026, referring to transaction data as of end 2025. Kilchberg, Walchwil, Zermatt, Lugano, Crans-Montana: asking prices from portal analyses H1 2026 and E&V data; explicitly labelled as "asking" or "median asking". Asking prices typically exceed achieved transaction prices by 5–15%.

Macro data: Julius Baer Q2 2026 Macro Report ("As of April 2026"), citing SNB, SECO, Wüest Partner, FSO. BFS IMPI: Swiss Federal Statistical Office Property Price Index Q1 2026 (+4.7% YoY). Wüest forecast 2026: Wüest Partner Immo-Monitoring.

Regulation: admin.ch (referendum results, Lex Koller consultation), EFD, EJPD; media reports SRF/NZZ/swissinfo.

UBS Luxury Property Focus 2026 BFS IMPI Q1 2026 Wüest Partner 2026 IAZI EY Swiss Real Estate 2026 Julius Baer Q2 2026 admin.ch / EFD / EJPD Ginesta / Sotheby's Beherzig Proprietary Data

Data as of: Q2 2026 (editorial deadline July 2026). Next update: Annual Report 2027 (Q1 2027) with full BOMPI annual update and 2026 transaction data.