Ergebnisse einschränken

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Institution

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Haute école de gestion de Genève

Towards a removal of the rental value coupled with the abrogation of parallel tax deductions : what is at stake ?

Garcia Orgueira, Ivan ; Courbage, Christophe (Dir.)

Mémoire de bachelor : Haute école de gestion de Genève, 2019 ; TDIBM 58.

No one can question the critical role that the real estate market represents for its economy, either by its size or its particularities. In Switzerland, the current tax system requires all property owners to pay a tax on the rental value, a fictitious taxable income that is calculated according to the potential income that the landlord could have generated if he rented his property to a third...