2023-06-14 12:30:19
National Council wants to abolish imputed rental value
The Grand Chamber advocates a system change in the taxation of imputed rental value, including for second homes. This step is intended to relieve tax authorities and prevent duplication.
Will owners face tax changes? If the National Council has its way, the imputed rental value will fall.
Photo: Keystone
Anyone who owns a house should no longer have to state the imputed rental value when filling out the tax return, even for second homes. The National Council wants that. Unlike the Council of States, he approved a complete change in the system for home ownership taxes.
This decision was made on Wednesday by 158 votes to 31 with 3 abstentions. Only the FDP voted once morest it. She wanted to follow the decision of the Council of States and continue to tax self-used second homes at the imputed rental value. Petra Gössi (FDP/SZ) said it was a concern of the mountain cantons and a concession in the sense of a compromise capable of winning a majority.
However, the other fractions followed the preliminary advisory Economic Commission (WAK-N) and were in favor of a consistent system change including second homes. The tenor was that this was the only way to relieve the administrative burden on the tax authorities and avoid duplication.
“A distinction between first and second homes would result in constitutional problems,” said Leo Müller (Mitte / LU) to consider. The potential for abuse would also increase. “If it does, then it does,” summarized Kathrin Bertschy (GLP/BE) and also advocated a complete system change.
Only a few deductions
To ensure that the proposal is as budget-neutral as possible, the abolition of the imputed rental value should also largely eliminate the previous deduction options for federal tax. The National Council only wants to continue to allow deductions for monument preservation work under certain conditions.
The motion to allow additional temporary deductions for energy-saving measures did not find a majority. The big chamber also said no to a rent deduction.
On the other hand, the National Council, in agreement with the Council of States, decided on a first-time buyer deduction. According to this, taxpayers who acquire a permanently and exclusively owner-occupied property in Switzerland for the first time can deduct the private debt interest due on this property in the first tax year following acquisition – married couples up to 10,000 francs, others up to 5,000 francs.
Controversial project
In the followingnoon, the large chamber will discuss changes to debt interest deductions before the overall vote on the proposal follows. The bill then goes back to the Council of States.
The abolition of taxation on the imputed rental value of residential property is a perennial issue and controversial. Templates for this have already failed twice at the ballot box and several times in Parliament.
The Economic Commission of the Council of States (WAK-S) made a new attempt in 2017. In autumn 2021, the Council of States came out relatively narrowly in favor of a system change in the taxation of home ownership – with the exception of second homes.
At the end of September 2022, the National Council sent the bill back to the commission for an additional round. The Fuder was overloaded, he found. That would not win a referendum. The National Council Commission waived some of the previous demands at the second attempt. Various speakers in the National Council emphasized that it was worth rejecting this proposal. “We now have a template that should be able to win a majority,” said Leo Müller.
SDA
Found a mistake?Report now.
1686777195
#Imputed #rental #National #Council #complete #system #change
