Art. 152 Tax Act (StG) - Creditable Expenses

1. The following are considered as value-enhancing expenditures

a. Expenditures for construction, renovations, development, land improvements, and other permanent enhancements to the property, after deducting any insurance payments and contributions from the federal government, canton, or municipality; construction loan interest and ground lease interest are only considered as expenditures if they could not be deducted from income as debt interest according to Article 35, Paragraph 1, Letter a of this law;

b. Landowner contributions, such as connection fees and perimeter contributions for development facilities, land improvements, water construction, and avalanche protection;

c. * Expenditures associated with the acquisition and sale of the property, including commissions and brokerage fees at standard rates, insofar as they are not already included in the purchase price. These expenditures can be claimed in addition to the lump sum according to Article 152a, Paragraphs 1 and 2 of this law.

2. Expenditures incurred during the significant period of ownership are eligible.

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