Tax deductions for eco-investments in new buildings should take effect more quickly

Bern, September 2021

The waiting period for environmentally friendly investments in new buildings is to be shortened. After the Federal Council and the Council of States, the National Council has now also joined a corresponding initiative from the SP. The Federal Council must now create the legal basis for the change.

There is currently a waiting period for environmentally friendly investments in real estate. Such investments are only tax-deductible five years after the property has been built. Last December, Councilor of States Roberto Zanetti (SP / SO) submitted a motion calling for this waiting period to be shortened.

In view of the high construction costs, the financial limits of especially younger builders for ecological measures in new buildings are understandable, writes Zanetti in his motion. If, after completion of the building, it turns out “that the corresponding ecologically desirable additional investments would be financially viable”, the owners will, however, in view of the five-year waiting period “be careful not to take these investments by hand immediately”. This is “regrettable from an ecological point of view,” says Zanetti.

The shortening of the waiting period called for by the SP Council of States can now be implemented. After support from the Federal Council and the adoption of the motion by the Council of States, the National Council has now “accepted the proposal without discussion”, the parliamentary services inform in a message . Now it is the Federal Council’s turn. He must create the legal basis for shortening the waiting period. In addition, different procedures between the cantons are to be harmonized so far.

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