Note: This language version is an automatically generated translation. The text may therefore contain linguistic and terminological errors.
view in original language (German)With the abolition of the imputed rental value, property owners are faced with fundamental new questions: Which maintenance costs are still deductible—for mixed-use properties, vacation homes, properties provided free of charge, or properties rented at a preferential rate? How are contributions to renovation funds and investments in energy-saving measures treated, and what are the rules regarding the deduction of interest on debt? Using eight case studies, this guide systematically examines the practical issues surrounding tax deductions under the new law.
Salvatore Eroini is the owner of a two-family home. The property contains one apartment, which Salvatore himself occupies, and a small apartment that he rents out. No condominium ownership has been established.
Total living area of the two-family home: 300 m2. Living area of the rented apartment: 100 m2.
During the 2029 tax year, Salvatore makes the following investments:
Question
Can Salvatore claim these investments as deductions?
Salvatore owns a vacation property that he rents out for three months. During the remaining nine months, the apartment is available for his personal use.
During the 2029 tax year, Salvatore makes various investments to maintain the property’s value. These total CHF 24,000.
Question
Can Salvatore deduct these maintenance costs?
Salvatore lets one of his apartments in St. Moritz—which he holds as part of his private assets—to his Italian compatriot Genaro free of charge, as Genaro cannot afford the rent in St. Moritz. The written agreement between Salvatore and Genaro is titled “Rental Agreement.”
Salvatore makes various investments to maintain the property’s value. These amount to a total of CHF 24,000.
Question
Can Salvatore deduct these maintenance costs?
Salvatore owns an apartment with a local market rent of CHF 36,000. He rents this apartment to his son Giovanni at:
Salvatore makes the following investments to maintain the property’s value:
Question
Can Salvatore deduct the maintenance costs, and how should the rental income be treated for tax purposes?
Gennaro purchases a single-family home in 2029. He renovates it in 2029 for approximately CHF 250,000. In 2030, he rents the property to a third party.
In 2031 | 2032 | 2033, his daughter Isabella moves into the single-family home. She does not have to pay rent.
Question
Can Gennaro deduct the maintenance costs?
Marco owns a condominium unit located in the canton of St. Gallen. As a guideline for contributions to the renovation fund, most experts recommend an amount of 0.75 to 1% of the purchase price. However, these figures do not include major repairs and renovations.
In recent years, Marco has consistently made annual contributions of approximately CHF 12,000.
In 2026, Marco will contribute CHF 40,000 to the renovation fund.
Question
How will the tax authorities react to the significantly higher contribution to the renovation fund?
In 2029, Ilario invests in energy-saving and environmental protection measures. Specifically, he replaces his oil-fired heating system with a geothermal heat pump. The costs amount to approximately CHF 60,000.
Question
Can Ilario claim a deduction for the cost of the geothermal heat pump?
Salvatore’s ownership and financial circumstances are as follows:
Salvatore’s total assets amount to CHF 9,000,000.
Question
How much of the interest on debt can Salvatore deduct?
Salvatore owns a developed property that he uses himself for nine months and rents out for three months:
Question
How much of the interest on debt can Salvatore deduct?
Hubertus owns a second home (apartment) in the municipality of Disentis. In 2029, he rents this second home to a third party for three months at the local market rate. During the remaining nine months, he keeps his second home available for his own use.
Assumptions:
Question
What taxes must Hubertus pay to the municipality of Disentis: income tax and
special property tax?
Marco owns an apartment in Zurich. He lives there with his partner, Isabella, as common-law partners. The local market rent is CHF 4,000 per month. Isabella pays Marco half of the local market rent, or CHF 24,000 per year.
Marco has made value-preserving investments totaling CHF 20,000.
Questions
What are the tax implications for the
