{"id":10070,"date":"2026-04-08T08:00:31","date_gmt":"2026-04-08T06:00:31","guid":{"rendered":"https:\/\/www.big-brokers.ch\/news\/goodbye-to-imputed-rental-value-how-swiss-real-estate-taxation-is-changing\/"},"modified":"2026-04-13T09:25:12","modified_gmt":"2026-04-13T07:25:12","slug":"abolition-imputed-rental-value-switzerland-2028","status":"publish","type":"post","link":"https:\/\/www.big-brokers.ch\/en\/news\/abolition-imputed-rental-value-switzerland-2028\/","title":{"rendered":"Goodbye to Imputed Rental Value: How Swiss Real Estate Taxation is Changing"},"content":{"rendered":"

For years, it has been the “ghost at the table” in the tax returns of Swiss homeowners. We are talking about imputed rental value<\/b>, a tax on a fictitious income that is now heading toward a historic abolition.<\/p>\n

This reform represents a true revolution for homeowners. However, every medal has its reverse side: while a tax disappears, the rules for deductions are changing radically.<\/p>\n

What will happen in 2029?<\/b><\/h2>\n

The new system will officially come into force in 2028<\/b>, although a transition period (yet to be defined) is planned. It is important to note that until then, the current tax provisions will continue to apply.<\/p>\n

The Tax “Trade-off”<\/b><\/h3>\n

The elimination of taxation on fictitious income is not a condition-free gift. As a direct trade-off:<\/p>\n

    \n
  • Maintenance costs will no longer be deductible.<\/li>\n
  • The deductibility of mortgage interest in its current form will be eliminated.<\/li>\n<\/ul>\n

    However, the legislator has provided some exceptions. It will still be possible to deduct mortgage interest for primary residences in specific cases, though only to a limited extent for ten years. Income-producing properties will also retain the ability to deduct such interest.<\/p>\n

    Who wins and who loses with the reform?<\/b><\/h2>\n

    The reform aims to simplify the tax system, but the impact on your wallet will vary significantly from owner to owner.<\/p>\n\n\n\n\n\n
    \n

    Owner Profile<\/b><\/b><\/p>\n<\/td>\n

    		\n

    Expected Impact<\/b><\/b><\/p>\n<\/td>\n<\/tr>\n

    \n

    High mortgage<\/b><\/b><\/p>\n<\/td>\n

    		\n

    May be penalized by the loss of significant interest deductions.<\/p>\n<\/td>\n<\/tr>\n

    \n

    Low or no mortgage<\/b><\/b><\/p>\n<\/td>\n

    		\n

    Will benefit most from the elimination of the imputed rental value tax.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    Furthermore, Cantons will maintain a certain level of autonomy: it will be up to them to decide whether or not to introduce “optional provisions”.<\/p>\n

    Strategy and Planning: Don\u2019t be caught unprepared<\/b><\/h2>\n

    In a changing landscape, standing still is a risk. This radical shift requires re-evaluating actions such as amortizations, renovations, or sales with particular attention. Decisions such as purchasing a home, maintenance interventions, or inheritance transfers must now be assessed from a new perspective.<\/p>\n

    Beyond purely fiscal aspects, analysis of the following remains fundamental:<\/p>\n

      \n
    • Pension planning.<\/li>\n
    • Matrimonial and succession law.<\/li>\n
    • Present and future family budgets.<\/li>\n
    • Investment returns.<\/li>\n<\/ul>\n

      Expert Advice:<\/b> In-depth planning of financial and insurance aspects is the only way to make the most suitable decisions based on your family situation and goals.<\/p>\n

      How can BIG Brokers help you?<\/b><\/h2>\n

      At BIG Brokers<\/b>, we are by your side to navigate this transition, leveraging our insurance expertise, partnerships, and cross-border experience.<\/p>\n

      Do not wait until 2029 to understand what you will pay. Contact us today to schedule an appointment and plan your real estate future.<\/p>\n

      FAQ \u2013 Swiss Real Estate Taxation<\/h2>\n

      When will the rental value officially disappear?<\/h3>\n

      Entry into force is expected in 2029, preceded by a transition period yet to be defined.<\/p>\n

      Will I still be able to deduct renovation costs?<\/h3>\n

      Under the new system, maintenance and renovation costs will no longer be deductible as a trade-off for the abolition of the rental value.<\/p>\n

      What happens to mortgage interest?<\/h3>\n

      Generally, it will no longer be deductible, except for income properties and, for a limited 10-year period, primary residences.<\/p>\n

      Is the reform the same across Switzerland?<\/h3>\n

      While the guidelines are federal, Cantons have the autonomy to decide on optional provisions.<\/p>\n

      Should I sell my house before the reform?<\/h3>\n

      This depends on your specific situation, debt level, and goals; a professional evaluation is essential.<\/p>\n","protected":false},"excerpt":{"rendered":"

      For years, it has been the “ghost at the table” in the tax returns of Swiss homeowners. We are talking about imputed rental value, a tax on a fictitious income that is now heading toward a historic abolition. This reform represents a true revolution for homeowners. However, every medal has its reverse side: while a […]<\/p>\n","protected":false},"author":3,"featured_media":10063,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[74],"tags":[],"class_list":["post-10070","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"yoast_head":"\nGoodbye to Imputed Rental Value in Switzerland: 2029 Reform Guide<\/title>\n<meta name=\"description\" content=\"Discover how the abolition of imputed rental value will change taxes for homeowners in Switzerland. 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