Hi,

I did some renovations and paid part of the bill in 2019 and the remaining (smaller) part in 2020. The final bill is dated in 2020, but it shows in the details the payments I made in 2019.

I am deducting those payments from my 2019's tax declaration and plan to send a copy of the bill with the right amounts highlighted.

Am I doing it right?

A Ct. Zurich "Information sheet of the cantonal tax office on the tax deductibility of costs for the maintenance and administration of real estate" says this:

"H. Time of deduction

39. In the case of privately owned real estate, the deduction shall be made either at the time the debt becomes due or at the time it is paid. The choice once made shall be maintained.

40. In the case of real estate held as business assets, the method (accrual or cash) required by the accounting or recording rules must be applied."

https://www.zh.ch/de/steuern-finanze...zstb-30-3.html

Seems like I do not have to send the actual bills until they ask?

"Die Belege zu den Aufstellungen und Formularen sind nur dann zusammen mit der Steuererklärung einzureichen, wenn dies ausdrücklich verlangt ist. Insbesondere sind demnach die Belege zu den Liegenschaftskosten und gemeinnützigen Zuwendungen erst im Einschät-zungsverfahren auf Verlangen nachzureichen."

For those in SG the rules on timing are different, there is not the flexibility to decide between invoice date and payment date.

StB 44 Nr. 2 point 7:

"Timing and Procedure
In the private sector, maintenance expenses are deductible at the time of invoicing. The taxpayer bears the burden of proof. The receipts must be submitted on request."