Since 1 January 2001, deduction of debit interest is subjected to certain limitations.

When a property is excessively encumbered by mortgages, it may happen that debit interest can no longer be deducted. However, debit interest can be deducted from income up to a return on assets (real and non real estate) over CHF 50,000, and this applies to both cantonal and communal tax.

Articles on taxation:

• Marginal tax rate
• Transfer duties
• Rental value
• Tax on real estate gains
• Real estate gains
• Land tax
• Maintenance costs
• Standard deduction
• Annuity from the right to land occupancy
• Distribution of interest expense
• Life insurance financed by third party funds
• Deduction of construction loan interest