Die Besteuerung des Eigenmietwerts in der Schweiz. Eine kurze Geschichte einer kontroversen Steuer zwischen Steuergerechtigkeit und Wohneigentumsförderung (1934–2020)

Abstract

This paper discusses the history of the controversial taxation of the imputed rental value in Switzerland. First, it situates the introduction of imputed rental value at the national level in the 1930s within the diffusion of fiscal practices in both cantonal and transnational contexts since the end of the 19th century. Second, it shows how criticism of the taxation, which grew significantly from the 1970s onward, was related to the homeownership ideal and the demand for state support for homeownership, which gained momentum in the political debate at that time. The article thus presents the development of imputed rental value in federal Switzerland in a longue durée perspective and highlights the importance of cantonal tax legislation. Furthermore, the case study provides important evidence of how the tax burden varied considerably across locations, depending not only on the legislation but also on practices of the cantonal property valuation.