Home ownership taxation: What still applies until 2029 – and what to plan now
On 28 September 2025, Swiss voters approved the abolition of the imputed rental value (Eigenmietwert) with 57.7% in favour. The Federal Council decided on 1 April 2026 that the reform will take effect on 1 January 2029. Until the end of 2028, the current tax rules remain fully in force – meaning: the imputed rental value must be declared as taxable income, and mortgage interest and maintenance costs may be deducted. This transitional period gives property owners an important planning horizon.
