With the approval of the new federal law by both chambers of parliament, a long-awaited change to the system of residential property taxation has been agreed. The imputed rental value tax, which was considered unsatisfactory and unfair, is now a thing of the past. In future, income taxation of the notional “own rent” for owner-occupied residential property will no longer apply, which will significantly simplify the tax system.<\/p>\n\n\n\n\n\n
Promoting financial stability and home ownership Adjustments to tax deductions No discrimination against landlords Constitutional amendment for compensation After eight years of intensive deliberation, Parliament has abolished the taxation of notional “owner-occupied rents”. The system change simplifies the tax system, promotes financial stability and facilitates access to home ownership for young families.<\/p>\n","protected":false},"author":2,"featured_media":22675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"pmpro_default_level":"","_surecart_dashboard_logo_width":"180px","_surecart_dashboard_show_logo":true,"_surecart_dashboard_navigation_orders":true,"_surecart_dashboard_navigation_invoices":true,"_surecart_dashboard_navigation_subscriptions":true,"_surecart_dashboard_navigation_downloads":true,"_surecart_dashboard_navigation_billing":true,"_surecart_dashboard_navigation_account":true,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[12481,12476,22305],"tags":[51372,12564,12526,20281,12930],"class_list":["post-122987","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-en","category-immonews","category-switzerland","tag-eigenmietwertsteuer-en","tag-immobilien-en","tag-immonews-en","tag-vermietung-en","tag-wohneigentum-en","pmpro-has-access"],"acf":{"bild_mit_ki_erstellt_worden":[],"lead":"After eight years of intensive deliberation, Parliament has abolished the taxation of notional \"owner-occupied rents\". The system change simplifies the tax system, promotes financial stability and facilitates access to home ownership for young families.","autor":"Quelle: HEV","ort":"","bildunterschrift":"","zusammenfassung":"","bild_im_grid":false,"gallerie":"","newsim":""},"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t
<\/strong>Another key point of the new law is the reduction of private debt. The limitation of the deduction for private debt interest and the cancellation of additional deduction options lead to a strengthening of financial stability. Young families benefit from a time-limited debt interest deduction, which makes it easier for them to purchase residential property. This fulfils the constitutional mandate to promote home ownership.<\/p>\n\n\n\n\n\n
<\/strong>The abolition of imputed rental value tax entails the cancellation of previous deductions such as maintenance costs and insurance premiums in line with the system. At the same time, it is up to the cantons to retain deductions for energy-related renovations or environmental protection measures in order to continue to promote these.<\/p>\n\n\n\n\n\n
<\/strong>Private landlords will retain the option of deducting costs such as maintenance or debt interest from their taxes. This will ensure that the new regulation has no negative impact on the letting of private properties.<\/p>\n\n\n\n\n\n
<\/strong>The entry into force of the new law is linked to a constitutional amendment. This allows cantons to introduce a property tax for second homes in order to compensate for tax losses on owner-occupied second homes. Tourism cantons in particular should be able to compensate for the financial impact in this way.<\/p>\n\n","protected":false},"excerpt":{"rendered":"