In the Federal Council's response to the Widmer interpellation (24.4660), updated estimates of the financial impact of a reform of imputed rental value taxation were promised, taking into account additional interest rate scenarios and the distribution effects. The FTA has made these updates and published them.
A table shows updated estimates of a reform of imputed rental value taxation for mortgage interest levels of 1% to 6%.
The reform also includes the abolition of imputed rental value taxation on second properties. The resulting revenue effect is taken into account in the estimates. At the current mortgage interest rate level of 1.5%, the reduction in revenue from the abolition of imputed rental value on second homes is estimated at CHF 200 million in cantonal and municipal taxes and CHF 60 million in direct federal tax.
The estimates are available here.
In addition, a note on the distribution effects of a reform of imputed rental value taxation was published here.
