The Swiss Cantons levy a tax on gains arising from the sale of land and property. This is effectively a separate tax on income calculated at a specific rate. Gains amounting to less than CHF 5,200 are tax free, as are gains arising from the disposal of movable assets (e.g. vehicles). The legislative basis on which capital gains on land and property are taxed in Canton Bern can be found on the following link:
Steuergesetz (Art. 126 ff. StG).