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An overview by Tax Partner AG, Taxand Switzerland
On 28 September 2025, Switzerland will decide on a far-reaching reform of the taxation of residential property.
Voters will decide on a constitutional amendment that would abolish the imputed rental value on primary and secondary residences, while also scrapping deductions for mortgage interest and maintenance, except for a temporary allowance for first-time buyers. Cantons would be permitted to levy a special tax on owner-occupied second homes, helping offset potential revenue losses. Backed by the Federal Council and Parliament, the reform aims to simplify the system and curb excessive household debt. Current polls suggest around 65% of voters support the changes.
Victoria Riep and Maxim Dolder from our Swiss member firm Tax Partner AG have highlighted some of the most important elements in an article which can be read here.
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