I am wondering if I can declare as frais d’entretien for apartments which are declared in the tax declaration but they are in a different country. In theory i should since I use my salary to pay for them and I belong to the * les investissements destinés à économiser l’énergie et à ménager l’environnement
but getax document does not give more information:
Any ideas?
According to Avantages fiscaux pour biens hors canton | Vontobel this is deductible, but only to the specific location.
(so it would only reduce your swiss tax rate, but not your swiss taxable income)
Are the apartments rented out or for you own use?
@Guillaume_GVA: I am interested for both cases to be honest but in the moment the plan is to do it on the own usage apartment
own use: not deductible. When there is no official deemed rental value in the country of origin, the tax authorities will calculate the deemed rental value as a fix %-tage of the purchase price converted in CHF. Expenses are not deductible.
For Geneva
Source - page 33 https://www.ge.ch/document/34367/annexe/0
rental: expenses are deductible and will reduce your Swiss tax rate as mentioned by @nabalzbhf
Thank you but where does it say that for own usage apartments?
Because this 4.5% is to calculate an estimated rental value but when it comes to frais d’entretien it does not declare anything. Again from page 33 and after saying about foreign countries.
Frais d’entretien ICC et IFD
Vous pouvez choisir, pour chaque immeuble, entre le
forfait selon l’âge du bâtiment et les frais d’entretien
effectifs.
The deemed rental value must be used when the flat is available for your own use.
The net amount of 4.5% takes into account lump sum expenses by the tax authorities. Net = deemed rental value after expenses.
This practice has been validated several times by the Swiss High Court/Tribunal Federal.