- Optional taxation of certain services related to real estate is possible for institutional beneficiaries
- No approval from the tax authority is required for this option
- Taxpayers opting for this must declare the revenue under specific tax codes
- The option is not available for taxpayers using flat-rate or lump-sum tax methods
- Changes in tax regulations will be applicable from January 1, 2025
- The option is not available for beneficiaries
- Detailed instructions for taxpayers and forms are provided in the document
Source: estv.admin.ch
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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