Is there a study or children’s room in your home that is permanently empty? In such cases, you can claim an underuse deduction from the federal government and some cantons on the imputed rental value calculated by the tax office.
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The tax deduction can only be claimed if the room is vacated and not used at any time.
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Lisbeth Müller (name changed) lived for decades with her husband and children in her 6-room house in Aargau. The pensioner is now a widow and lives alone in her spacious home. Two rooms in the pretty house in a quiet location have been empty for many years. They are not furnished and are no longer used by anyone. For the house she lives in, Ms. Müller has to pay tax on a hypothetical income – the so-called imputed rental value. It amounts to 16,312 francs a year for the house. In return, homeowners like Müller can deduct the interest on a mortgage and value-preserving maintenance costs from their income taxes. But Müller’s house is no longer mortgaged and she doesn’t have the energy for renovations. You must therefore pay tax on the full imputed rental value as income.
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