29Jan2015
Land tax
Some cantons levy land tax--also known as real estate tax--at the cantonal and/or communal level. The tax rate varies between 0.3 and 3.0 per mil of the actual cash value or the return value or even a combination of the two.
No debts weighing on the real estate property can be deducted from this tax.
Articles on taxation:
- Marginal tax rate
- Transfer duties
- Rental value
- Tax on real estate gains
- Real estate gains
- Maintenance costs
- Standard deduction
- Limitations to debit interest deductions
- Annuity from the right to land occupancy
- Distribution of interest expense
- Life insurance financed by third party funds
- Deduction of construction loan interest