Real Estate

Real estate includes land, single-family houses, condominiums, apartment buildings or commercial properties in Switzerland or abroad.

Rental income from rented properties is taxable. This also includes income from garages, parking spaces or commercially used premises.

If you live in your own property, you must declare the so-called imputed rental value. The imputed rental value is an estimated rental value of your self-occupied apartment or house. It is determined according to cantonal valuation rules. You can find out the imputed rental value from your competent tax authority.

Ancillary costs such as heating or hot water are not part of taxable income if they only cover the actual costs.

If there is a right of residence or usufruct, the imputed rental value must be taxed by the entitled person.

You rent out an apartment and receive monthly rent. You must declare this rental income.

You live in your own single-family house. In this case, you must declare the imputed rental value.

You own a property jointly with another person. In this case, you only declare your share.

For rented properties, you need an overview of the rental income, for example a tenant statement or a property management statement.

For self-occupied properties, you normally do not need additional documents, as the information is already available to the tax authority.

Open Real Estate and enter the property with address, type of use and taxable value.

Indicate whether the property is self-occupied or rented and enter the imputed rental value or the rental income.