Has Switzerland abolished the imputed rental value (Eigenmietwert)?

Yes. Swiss voters approved the reform of home ownership taxation in September 2025, and the Federal Council has confirmed that the new system will enter into force on 1 January 2029. Until then, the current system continues to apply. From 2029, the Eigenmietwert will no longer be taxed on owner occupied first and second homes. At the same time, maintenance costs for owner occupied properties will no longer be deductible, and the deduction of debt interest will be significantly restricted.