On 9 July 2019, the Federal Tax Administration (FTA) published a circular containing a list of cantons with different imputed rental values for cantonal taxes and direct federal tax as of the 2018 tax period.
The circular and the corresponding list in the appendix provide an overview of the cantons in which the rental values for direct federal tax differ from those for state tax.
All circulars in the tax field at federal level are available here.
