Published by : dl

Annuity from the right to land occupancy

The right to land occupancy is an encumbrance entered at the land register for which the occupier pays an annuity.

In some cantons, it is possible to deduct an annuity for an owner-occupied residence, just as you can deduct debtor interest.

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Distribution of interest expense

Do you have, in addition to your primary residence, a second real estate property? For example, a house or vacation apartment in Graubünden? If so, you are also subject to taxation in this canton. Consequently, it is this secondary residence tax in which your invested capital, rental value, and in the event of sale, real property gains are also taxable.

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Life insurance financed by third party funds

Income from a single-premium endowment insurance is exempt from tax if no benefit has been paid before the policyholder's 60th birthday and the contract, signed before age 66, has been in effect for over 5 years.

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Deduction of construction loan interest

In the cantons of Vaud and Geneva for example, construction loan interest is considered a cost of investment, and consequently, it cannot be deducted from your taxable income.

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