First things first
From January 1, 2029, imputed rent for owner-occupied primary and secondary residences will be eliminated. At the same time, most deductions for maintenance, renovations and interest expense will disappear. If you want to claim planned works under the current rules, you should plan them by the end of 2028.
At Wüest AG we see the same pattern in such transitional phases: good projects rarely fail for lack of will, but because of starting too late. When planning the shift around the elimination of imputed rent, not only the tax question matters, but above all the right timing for planning, approval, and execution.
What changes concretely in 2029?
In autumn 2025, the people and cantons approved the reform of home ownership taxation. The Federal Council set the effective date for January 1, 2029. From then on, self-occupied housing will no longer be taxed with a notional rental value.
In return, most tax deductions will be eliminated. This includes the deduction for maintenance of value at the federal, cantonal, and municipal levels, as well as interest deductions, which are only deductible in certain cases. Some cantons may continue certain deductions for energy-saving or environmentally friendly measures and for dismantling for a limited period, but the specific design is still open in many places.
Why renovations until the end of 2028 pay off
Until the system change, you can continue to deduct maintenance, renovations and energy-efficient upgrades from your taxable income. If you are planning such works anyway, you only have until the end of 2028 to take advantage of the current rule. This includes, for example, façade renovation, heating system replacement, or a bathroom renovation.
Which date is decisive for the tax deduction depends on cantonal practice. Therefore, clarify your specific situation early with a tax professional or the cantonal tax office.
How to use the renovation surge effectively
Experts anticipate a genuine renovation surge before the system change, as many owners want to implement their projects before 2029. This is likely to lead to higher demand on planners, tradespeople, and building permits. Those who wait risk longer timelines, more coordination, and a later project start.
That is why a partner offering planning and execution under one roof is worthwhile. For Wüest AG this means: architecture, planning, construction consulting, and construction management work together so you can rely on a single point of contact and move your project efficiently through the transition period.
| Topic | Until end of 2028 | From January 1, 2029 |
|---|---|---|
| Imputed rent | Remains taxable as notional rent value | Eliminated for owner-occupied primary and secondary residences |
| Maintenance and renovations | deductible from taxable income | Most deductions disappear |
| Interest | deductible under current rules | Only deductible in certain cases |
| Time pressure on projects | predictable but with a deadline | Likely higher demand in the market |
Frequently asked questions
Can I still deduct a renovation if it is only completed in 2029?
Which works should I prioritize?
Why will it be harder to get an appointment before 2029?
Why is a construction partner offering a full service useful?
Those who want to strategically use the elimination of imputed rent should now determine the next steps: check tax implications, prioritize construction, and schedule execution cleanly. This is where Wüest AG in Nebikon continues with architecture, planning, renewal construction, and construction management.
This is how you still secure the tax advantages today and advance your project with clear responsibilities. For owners who do not want to leave renewal to chance, now is the right moment to act.
Planen Sie Ihre Erneuerung jetzt mit uns
Wüest AG, Nebikon