Prepare the declaration
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How we calculate
- Tax value: 70% of the purchase price or estimated market value, in francs.
- Notional rent: 4.25% of the tax value for flats, 3.5% for houses. None if the property cannot be used.
- Rented property: the rent actually received instead of the notional rent, converted with the average rate for the year.
- Maintenance: flat deduction of 20% of the notional rent or rent received.
- Amounts are rounded to whole francs and multiplied by your ownership share.
- Standard cases only: no mortgage on the property, and no purchase, sale or inheritance during the year. Those need an adviser.
Where the rules come from
- Wegleitung zur Steuererklärung 2024, Kanton ZürichAll property, also abroad, is declared in the Liegenschaftenverzeichnis. Notional rent of 4.25% and 3.5%, the 20% flat deduction, and lines 6 and 31.1 of the tax return.
- Art. 6 Abs. 1 DBGProperty abroad is not taxed in Switzerland and counts only for the rate.
- Kurslisten der ESTV (ICTax)Official year-end and annual average exchange rates.
- Findea: Eigenmietwert einer ausländischen LiegenschaftTax value at 70% of the purchase price. This is practice reported by Zurich fiduciaries, not an official directive.
dix.tax is an information and calculation tool. It is not tax or legal advice and does not replace an adviser. Rules and practice can change; check your figures before you file.