At its meeting on 28 February 2017, the Council of States rejected a motion concerning the introduction of a one-off option for imputed rental value.
According to the motion by Hans Egloff (13.3083), the Federal Council should be instructed to amend the legal basis (DBG, StHG) in such a way that owners of owner-occupied residential property or holders of a gratuitous right of use for their own use during the period of use have the one-time right to choose not to subject their own use of the property at their place of residence to income tax.
In its meeting on 28 January 2017, the Council of States (second chamber) rejected the motion by 16 votes to 27 with 0 abstentions. In its session of 25 September 2014, the National Council had adopted the motion by 93 votes to 90 with 3 abstentions.
The minutes of the Council of States are available here.