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#nieruchomosci

Opodatkowanie nieruchomosci w Szwajcarii

Imputed rental value


If you live in your own home, you must pay income tax on the so-called imputed rental value (Eigenmietwert, valeur locative). The imputed rental value is approximately 60 to 70 per cent of the rent that would be payable on the property if it were leased on the open market. So, as a homeowner, you pay additional taxes. In return, however, in your tax return you are allowed to deduct what you spend on your home in mortgage interest and maintenance costs from your income.


https://www.ch.ch/en/taxes-and-finances/types-of-taxation/taxation-of-real-estate/#do-you-own-a-house-or-an-apartment
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