The System for the taxation of residential property stands in the criticism. The beginning of the year the economic Commission of the Council of States (WAK) a new start-up, the self-rental value to be abolished. After the consultation, she hesitates now but.

The Commission moved the detailed discussion of the business, informed the Parliament’s services on Friday. She wanted to first ask the Federal Council for an opinion, Knowing that this way was unusual. By the Federal Council, the Commission would like to know if he keeps a change of system for display and as a balanced package would look like. The detail guidance will continue to WAK in March 2020.

The Work back to a parliamentary Initiative. In the consultation, the proposal that the self-rental value to be abolished, joined in a broad agreement. The design of the new system, however, was strongly disputed.

Multiple targets

With the change in the law, the Commission is pursuing more than one goal. For one, you want to respond to the wish of the home owner, the taxation of hard-to-follow self-rental value to be abolished.

The self-rental value is taxable and the amount, the persons with a self-occupied residential property, because they could take the money, if you were to rent the house or apartment. Secondly, the Commission followed with the presentation of the target, the rapidly growing private sector debt to curb.

tax deductions

In return for the abolition of own-rental value acquisition costs such as those for maintenance, or management can no longer be deducted from the taxes. Deductions for energy-saving, environmental protection, or historic preservation should disappear at the Federal level.

No agreement, the Commission found in the question of whether and to what extent in the future, private debt, with interest, from the taxes can be deducted. Not less than five variants to the discussion.

In recent years, various attempts had failed, the self-rental value to replace. In 1999, the voters rejected the Initiative “home ownership for all”. In 2004, a change of system, provided for in the 2001 tax package failed in 2012, the Initiative “safe Housing for the elderly”. Since then, several parliamentary motions were up for discussion. (red/sda)

Created: 15.11.2019, 17:06 PM