Does anyone know how the 'valeur de rendement' is calculated for a house?
I know it is based on the (estimated) annual rent multiplied by a number (which I reckon differs per canton and even commune), but I am unable to find anything useful (e.g. some indexed formula) through the major search engines, or even on the swiss tax sites. Suspect it is somewhere on the swiss tax site it is probably well hidden

John.

This is likely Eigenmietwert in German. A search for Eigenmietwert will give you a better idea...

Thanks,

This gives me some other search hits. However I cannot find a formula for calculation. I reckon this number is indexed against location, type of building and current market situation

The least they could have done when they sent me the letter on the 'estimation fiscale' with the number, is to use the remaining 75 % of unused paper to show how the calculation is done.

John

I don't remember the formula, but size of the living space is a factor. I'm not so sure current market situation is counted as the estimations that I've seen seems to be lower than market value.

When I was house hunting, I went to the library and found several books about buying and owning property in Switzerland. I'm almost positive the calculation was in there. Maybe pop into the library and take a look through the guides. It helped me a lot.

There is a link for Eigenmietwert calculation in Canton Schwyz in this post.