UP|DATE December 2025
November 2025
Taxation of residential property: On September 28, voters approved the abolition of the imputed rental value. This means that tax deductions for maintenance and renovation work on owner-occupied residential property will also be abolished in future.
Now there is still time to press ahead with upcoming projects.
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UP|DATE December 2025 (PDF)Disclaimer: This publication is provided to users for information purposes only. In case of disagreement, one has to refer to the cited sources, relevant laws and publications alone. This letter contains a strong summary assessment by the authors. For an individual clarification of the respective facts, please contact us or the relevant authorities directly.
Honold Treuhand AG
Status May 2021