No abolition of imputed rental value for second homes
Published: Friday, Nov 10th 2023, 14:20
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The Economic Affairs and Taxation Committee of the Council of States still does not want to abolish the imputed rental value for second homes. It insisted on this stance and is thus opposing the National Council. The bill will come before the Council of States in the winter session.
The Council of States' Committee for Economic Affairs and Taxation (WAK-S) wants to continue taxing predominantly owner-occupied properties in accordance with earlier decisions by the small chamber, as reported by the parliamentary services on Friday. The main argument is the financial losses that a complete change of system would entail for the tourism cantons.
In addition, the WAK-S continues to be less restrictive than the National Council when it comes to the deduction of debt interest. It insists on 70 percent. The National Council wanted to set the threshold at 40 percent. The Council of States Committee is foregoing further deductions in the interests of consistent tax reform and a reduction in per capita debt.
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