Hello. I am in the process of buying a flat in AG, outside of the city I currently live in (rent). Before moving to the new location early in 2022, I want to refurbish the flat (1986, floor, kitchen, bathroom, paint job). If I start in 2021 with this (place of residence still unchanged), will I be able to profit from tax deductions for the work done (invoiced) in 2021 in the context of my tax filing 2021? The goal is to refurbish some things in 2021 and others in 2022+ in order to optimize tax-wise.
Yes. And as you mentioned, the date of the invoice is the determining factor.
It does not sound like it is the case that you will move between cantons, but if so then it becomes more complicated (your salary will be taxed in canton of residence on Dec 31, the rennovation will be deductible in the canton where the property is located )
At least in canton Bern it sometimes makes more sense to do it all in one year, because you can deduct a certain minimum amount even if you haven‘t spent anything.
Many thanks for your quick responses, very helpful! I will have to do some follow-up research. My main concern was related to the place of residency (i.e. not living in the new/own flat in 2021, which is in the same canton, btw.).