National Council and Council of States at loggerheads Abolition of imputed rental value must go to the conciliation conference

SDA

16.12.2024 - 18:34

The abolition of the imputed rental value is a perennial political issue.
The abolition of the imputed rental value is a perennial political issue.
Keystone (Symbolbild)

The abolition of the imputed rental value is hanging in the balance. The bill must now be dealt with by the conciliation conference. This will be difficult - because the Council of States and the National Council hold opposing positions.

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  • The conciliation conference must deal with the abolition of the imputed rental value.
  • The National Council wants to abolish the imputed rental value completely and confirmed this on Monday by 115 votes to 74, with six abstentions.
  • The Council of States only wants to abolish the imputed rental value for primary residences. There is also disagreement on the deduction of debt interest.
  • The conciliation conference now has no easy task due to the diametrically opposed positions.

The Conciliation Conference must deal with the abolition of the imputed rental value. However, the positions of the National Council and the Council of States are so far apart that a solution seems difficult. This was the result of the last round of deliberations in the National Council.

The National Council wants to abolish the imputed rental value completely and confirmed this on Monday by 115 votes to 74, with six abstentions.

Property tax for owner-occupied second homes?

To make up for the loss of income, especially in tourist regions, it is also proposing a new property tax for owner-occupied second homes.

However, the National Council does not want to decide on the proposal for this tax until it is clear what the Unification Conference will propose. On Monday, it approved a corresponding proposal by Thomas Aeschi (SVP/ZG) by 160 votes to 30.

Franziska Ryser of the Greens speaks during the debate on the change in the system of home ownership taxation.
Franziska Ryser of the Greens speaks during the debate on the change in the system of home ownership taxation.
Keystone/Peter Klaunzer

"Second homes are a luxury problem"

A conservative minority led by Beat Walti (FDP/ZH) wanted to exempt only primary residences from the taxation of imputed rental value and thus clean up the bill. Walti justified this with his opposition to the exemption of second homes. A primary residence is also a basic need, whereas a second home is not. "A second home, on the other hand, is a luxury problem."

The Council of States only wants to abolish the imputed rental value for primary residences. There is also disagreement on the deduction of debt interest. Last week, the Council of States did not want to accept the National Council's compromise proposals.

The abolition of the taxation of imputed rental value is a perennial political issue, and it is controversial. The bill, which was initiated seven years ago in the Council of States, will now go to the conciliation conference. Given the diametrically opposed positions, this will not be an easy task.