29Jan2015
Real estate income
Income from property rental, land rental, land occupency rights and usufruct rights are all forms of real estate income that are considered taxable rental return.
In some cantons, rental income is used to calculate the tax value of assets (capitalisation of rental income).
Articles on taxation:
- Marginal tax rate
- Transfer duties
- Rental value
- Tax on real estate gains
- Real estate gains
- Land tax
- 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