An international comparison could reveal whether countries that tax rental value or apply deductions for property and financing costs have systematically higher mortgage indebtedness than others. According to a survey of tax authorities in European countries carried out by the Swiss Federal Tax Administration, only Switzerland, Spain and the Netherlands still tax rental value. It has been replaced by a property tax in Denmark and exists in Luxembourg, but is very low. However, in those countries where rental value is used, cost deductions are lower than in Switzerland and passive interest cannot be deducted.<\/p>\n\n\n\n
<\/p>","protected":false},"excerpt":{"rendered":"
Une comparaison internationale pourrait r\u00e9v\u00e9ler si les pays qui imposent la valeur locative ou appliquent des d\u00e9ductions des co\u00fbts immobiliers et de financement affichent un endettement hypoth\u00e9caire syst\u00e9matiquement plus \u00e9lev\u00e9 que d\u2019autres. Selon une \u00e9tude men\u00e9e par l\u2019Administration f\u00e9d\u00e9rale des contributions aupr\u00e8s des autorit\u00e9s fiscales des pays europ\u00e9ens, seuls la Suisse, l\u2019Espagne et les Pays-Bas […]<\/p>\n","protected":false},"author":7,"featured_media":3067,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3066","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"\n