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Old 10.12.2012, 14:47
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Re: UK Tax return and Swiss Tax Return

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I don't think this applies for properties abroad. I think this is just for CH property.

They (BS) do, however, ask for the value of the property, every 5 years if I recall. This was not the letting value but the property value. We got ours from our letting agent who are also an estate agent.
It applies to any property that you own and use yourself, irrespective of location. So for example an holiday home that is let in summer but used from Nov to Apr by the owner would be assessed for "eigenmietwert" for 50% of the year.

The OP can probably claim it is never used in the circumstances.
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