Dear EFers,
I have been searching around but without much success on this topic.

Assume if I buy a property, I understand there will be a tax on imputed rental value, which is given by the commune, even if you live there yourself. This is added to the revenue and your income tax rate is applied.

But what if I actually rent it out, then does the actual rental income count as revenue and get taxed again? if so, this is a double taxation?

Did I misunderstand the rules here?
Thanks a lot!

No, if you rent the place out the imputed value is irrelevant and you are only taxed on income rental with deductions for mortgage interest and any maintenance and admin fees you may have related to the rental of the property.

Thanks! that makes more sense.
I guess charges don't count as maintenance or admin?
what could be maintenance / admin, other than repair of the property?

If you had an agent managing the property those costs would be deductible for example.

Oh, what would be the typical range of such cost?

I'm afraid that is outside my area of expertise. Maybe someone else can chip in here...

5-7% of rent

FTFY.

Tom

Yes, except if you had a holiday home for example which was not your main residence but was not rented out either. In that case the "Eigenmietwert" would be added to your income.