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Author : Kristen

Annuity from the right to land occupancy

The right to land occupancy is an encumbrance entered at the land register for which the occupier pays an annuity.

In some cantons, it is possible to deduct an annuity for an owner-occupied residence, just as you can deduct debtor interest.

For rented properties that are not inhabited by the owner, the land occupancy right annuity is deductible in some cantons in the Suisse romande.

Articles on taxation: