06/2019
FDK comments on the partial abolition of the imputed rental value
Philipp Roth
In a media release dated 13 June 2019, the Conference of Cantonal Finance Directors (FDK) issued a statement on the proposal of the preliminary advisory commission of the Council of States to reform the taxation of residential property.
In the opinion of the FDK, the proposal contains some steps in the right direction, but considers the proposal to be unconstitutional, as the taxation principles would not be respected.
Details can be obtained in particular from the following sources:
- FDK press release of 13 June 2019 "The proposal for partial abolition of the imputed rental value is not satisfactory".
- Consultation statement of 13 June 2019 "Change of system for the taxation of residential property (17,400 Pa.Iv. WAK-S)".
- NZZ of 13 June 2019 "The cantons grant a rebate on the abolition of the imputed rental value".
The corresponding parliamentary initiative of the WAK-S is available here.
First publication:
www.taxlawblog.ch
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