The value-added tax is a tax levied on land and real estate in Switzerland. It is levied exclusively on the "unearned" added value that results from spatial planning measures. 

For example, a value-added tax is levied when a property is rezoned from an agricultural zone to a building zone, which increases the value of the property. The value-added levy is handled differently in each canton and there may be different levy rates, exemption limits or exceptions. 

As a rule, the minimum levy is 20 %, and the revenue must be earmarked for compensation of zoning out or other spatial planning measures. There are also some cantons that have exceeded the 20% rate.