Imputed Rental Value Calculator (Switzerland)
Imputed Rental Value Calculator (Switzerland): a planned Super Calculator tool. Stub page: the tool, its formula and a worked example are not published yet.
Imputed Rental Value Calculator (Switzerland) is a planned calculator in the real estate section of Super Calculator, covering country mortgage regimes.
What this calculator will compute
Inputs: imputed rental value (CHF), mortgage interest (CHF), maintenance deduction (CHF), marginal tax rate (%) and canton.
Outputs: net taxable addition (CHF), tax effect (CHF), break-even mortgage balance (CHF) and effect of amortizing (CHF).
Formula, recorded as scope and not yet verified against a primary source: Owner-occupiers are taxed on an imputed rental value added to taxable income, against which mortgage interest and maintenance costs are deductible. Net tax effect = (imputed rental value - deductible interest - maintenance) * marginal rate, and it can be positive or negative depending on leverage.
Status
This page is a stub. The calculator is not built, no figure on this page has been verified against the authority that sets it, and nothing here should be used to make a decision. The page exists so that the site structure is complete and so that articles can link this concept on first mention.
The stub carries noindex, nofollow and is excluded from the sitemap.