The article "Taxation of imputed rental value" from the Tax Information dossier was partially updated on February 19, 2026.
In the referendum on September 28, 2025, the abolition of the imputed rental value was decided. A chapter on the reform of the imputed rental value has now been added to the dossier. The basic functioning of imputed rental value taxation has not changed.
The dossier is available here.
