28 September 2025 | Briefing
System Change in the Taxation of
Residential Property
28 September 2025 | Briefing
System Change in the Taxation of
Residential Property
System change in the taxation of residential property approved in referendum – an overview of the most important changes:
- The cantons will be given the authority to introduce a property tax on second homes that are predominantly owner-occupied.
- The imputed rental value will be abolished.
- Costs in connection with owner-occupied properties are largely no longer tax-deductible.
- Private debt interest is only tax-deductible in exceptional cases and to a limited extent.
- The date of entry into force of the legislative changes is yet to be determined.
