Real estate

Owners pay tax on the imputed rental value, can deduct maintenance costs and must take the property gains tax into account when selling. Additional reporting obligations apply to properties abroad. The exact rules differ from canton to canton, which is why it is worth consulting the cantonal guidelines.

• Imputed rental value and maintenance costs: how the declaration worksThe imputed rental value is a notional income triggered by owner-occupied properties, while maintenance costs can reduce this income again. You can usually choose each year between actual costs and a lump sum. The current cantonal guidelines are always decisive. If you understand how these elements interact, you can prepare your tax return more purposefully and avoid unnecessary queries from the tax authority.Read article
• Property gains tax: what to consider when selling a propertyThe property gains tax captures the increase in value that arises between the acquisition and the sale of a property. It is levied at cantonal level and depends, among other things, on the holding period and value-enhancing investments. Deferrals are possible in certain situations, for example when a replacement home is purchased. Careful planning of the timing of the sale and complete documentation of the costs can have a noticeable effect on the taxable gain.Read article
• Real estate abroad: declaration and taxationProperties abroad must be declared in the Swiss tax return, even though they are generally taxed in the country where they are located. In Switzerland, their value and income affect the applicable tax rate through the progression proviso. For questions about double taxation, it is advisable to consult a specialist. If you know your declaration obligations and have the necessary documents ready, you avoid queries and uncertainties during the assessment.Read article
• Claiming energy-related renovations for tax purposesInvestments in energy efficiency and environmental protection on your own property can be claimed for tax purposes under certain conditions. The cantonal provisions and the type of measure are decisive. Careful documentation of the work and costs makes the declaration easier. If you are planning a renovation, you should find out about the tax treatment and any available subsidies at an early stage.Read article