720.015
ABZSTGDELIG
CH-GR
CH-GR
Art. 10 Implementing provisions for Tax Legislation (ABzStG) - 4. Reduction of Imputed Rental Value (Art. 22 para. 4 StG)
1. Taxes on Natural Persons - Income Tax
Art. 10 ABzStG - 4. Reduction of Imputed Rental Value (Art. 22 para. 4 StG) · 4. Reduction of Imputed Rental Value (Art. 22 para. 4 StG)
1. For taxable assets of less than 600,000 Swiss Francs, the taxable imputed rental value may amount to a maximum of 30 percent of the cash income. However, the imputed rental value must always be at least 60 percent of the market rental value.
← Art. 9 ABzStG - e) Burden of Proof
Implementing provisions for Tax Legislation (ABzStG) - 1. Other Taxable Values (Art. 8 para. 1 lit. a, lit. abis and lit. f StG[[1]](#articletitle_text_fn_826600_2_1_c))
Art. 10a ABzStG - 5. Additional Costs for Meals and Accommodation (Art. 31 para. 1 lit. b StG) →
Court Decisions Applying This Provision (1)
S 2010 140 · gr (Art. 10 ABzStG)
Supplementary Benefits Appeal on Imputed Rent Calculation
Cited in the reasoning regarding the maximum limit of the imputed rental income being 30% of cash income, which the court ultimately excludes from the EL calculation.