The homeowners are enthusiastic: their association HEV celebrated a historic landmark & # 39; The joy prompted the Economic Commission of the Council of States, which announced how it intends to tackle the planned reform of the tax on housing.
Concretely, this concerns the abolition of the own rental value, as a result of which the HEV and thousands of homeowners across the country have been upset for years. The owners must tax the rental value as extra income, even if they do not achieve it. So far, all attempts to change this have failed. Most recently, in 2012, people rejected the HEV initiative "Safe Living in Old Times". Pensioners who have significantly reduced their mortgage debt and are therefore no longer able to make deductions for interest on debts are in particular at odds with their own rental value. They would benefit directly from the reform.
Deduction for "first acquirer"
The Commission has identified the following benchmarks:
- The own rental value was only abolished for the main residence, but not for second homes. This out of consideration for the mountain cantons, which feared great tax losses.
- The costs for the maintenance of the building may not be deducted.
- Even deductions for energy-saving renovations should no longer exist with the federal government. This means that part of the energy strategy that the people voted on in 2017 has already been reversed, which has led to criticism in the Commission. However, the cantons may retain these deductions.
- The debt interest on self-built houses may not be deducted. But if, for example, you own and rent a second home, you can continue to deduct all or part of the corresponding debt interest because it also has to pay tax on the rent.
- A controversial relief is planned for households that buy a house or apartment for the first time. In order not to obstruct their road to ownership, they will probably deduct part of the debt over a period of about ten years. This "first-acquirer deduction" would be limited to the top and should fall to zero over the years.
According to the Commission, such a reform would probably be a zero-sum game for the Confederation, and large tax losses would certainly not be feared. This means that in addition to the winners, there must also be losers who have to pay more taxes than before. In general, these are households that have high mortgage debts and can not reduce them. These can be young families who are heavily in debt to buy a house, despite the sometimes high prices. Since there is no deduction for debts, they have to pay higher taxes. However, this effect is tempered by the low interest rate.
Victims would also be people who have bought an old house that they want to renew in succession. Because they could no longer deduct the maintenance costs, they would also go for it.
«Could really work»
Politically, the reform seems to have a majority. The decisions in the committee were clear, with a maximum of two votes against. While the homeowners are behind the template, the tenants do not close the door: their association is skeptical because not all tax deductions are eliminated, but he determines his position later.
The chairman of the Commission, CVP council member Pirmin Bishop, is optimistic in any case: "I believe in a breakthrough, for the first time in all those years, I think it could really work." Bishop is convinced that the Association of Owners of the House and Switzerland, the umbrella organization of the construction sector, standing behind the proposal. So far, the construction sector has always argued against the abolition of the maintenance deduction because it fears that the owners will invest less in their homes if the state does not pay this tax. For the same reason, politicians expect banks to oppose because they consider debt deductions important.
More cautious comments SP Council of States Roberto Zanetti, who also sits on the Commission: it is only about preliminary decisions, but "went in the right direction". On all sides the will is recognizable to find a compromise.
The tax authorities will now prepare a template according to the benchmarks of the Commission. By the end of 2019 it is expected that it will go to the consultation and then to the parliament. The homeowner needs a few more years of patience.
Created: 21.08.2018, 22:14 clock