Taxes National Council still wants to abolish imputed rental value completely
The National Council also wants to abolish the imputed rental value for second homes. It upheld this decision on Wednesday. At the same time, it wants to create a constitutional basis for a property tax on second homes. In doing so, it is building a bridge to the Council of States.
25.09.2024, 16:19
SDA
The National Council is in favor of a complete system change. The imputed rental value should therefore also be abolished for second homes. The upper chamber backed this decision with 153 votes in favor, 39 against and one abstention.
The National Council's medium-term goal is to create a constitutional basis for a property tax on second homes. This should give the cantons concerned the opportunity to levy a special property tax and thus compensate for the loss of revenue that is to be expected as a result of a complete change in the system of imputed rental value taxation.
The upper chamber approved the new constitutional provision unanimously. The Council of States still has to decide on this.
