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Abolition of imputed rental value: what really changes with the 2029 reform?
On 28 September 2025, the Swiss electorate approved the abolition of the tax on imputed rental value. The Federal Council has set its entry into force for 1 January 2029, for primary and secondary residences alike. From that date, the notional rental income is no longer taxed — but in exchange, the federal deductions for maintenance costs, energy-efficiency renovations and mortgage interest disappear for owner-occupied homes. Until 2029, the current regime continues to apply
Jun 23
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