Treuhand- und Revisionsgesellschaft Mattig-Suter und Partner
Schwyz
Directive on Property Costs and Photovoltaics
- 08 August 2026
- 100%
- Permanent position
- Schwyz
Job summary
The shift towards individual taxation is on the horizon in Switzerland. Starting January 1, 2032, spouses will need separate tax filings.
Tasks
- The Schwyz tax authority has clarified property cost deductions.
- Investments in PV systems linked to real estate are deductible.
- Community owners sharing PV systems must declare income appropriately.
Skills
- Knowledge of tax regulations and property laws is essential.
- Understanding of photovoltaic systems and their tax implications.
- Ability to navigate individual and communal property taxation.
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About the job
On the way to individual taxation: Instrumentarium
Once individual taxation is introduced at the federal and cantonal levels (at the latest from 1 January 2032), spouses will each have a tax return according to ...
The tax administration of the canton of Schwyz has clarified its directive on the deduction of property costs (LKW). In this context, it was also renamed to "Directive on Property Costs and Photovoltaics (LKPV)". The directive applies immediately. The most important points are outlined below.
Investment costs of PV systems are deductible if there is a factual connection to the property. This is usually not the case only for mobile small systems operated via a socket. Additions such as charging stations for electric cars that enable bidirectional charging are also considered part of a PV system in this sense. They are 50% deductible (sections 41ff).
Feed-in tariffs and all income from electricity sales, on the other hand, do not represent a factual connection to the property and are therefore recorded as "other income" in section 1.12 of the tax return. In the canton of Schwyz, the entire gross remuneration is taxable, not just the amount possibly paid out.
Example: A PV system produced electricity worth CHF 100. After deducting self-consumption worth CHF 60, the surplus electricity worth CHF 40 was fed into the grid. At the same time, electricity worth CHF 30 was drawn from the grid operator at times when the PV system produced no or insufficient electricity. The grid operator issues a credit of CHF 10 (difference between remuneration CHF 40 and consumption CHF 30). In the canton of Schwyz, CHF 40 is taxable. Other cantons tax only the CHF 10 according to the net method (sections 46ff).
The same principle applies to communities of individual landowners who jointly operate a PV system as a ZEV (joint consumption), as is often the case with condominium owners. They share both the financing costs and the feed-in remuneration in a predefined ratio and each declare the personally allocated costs as property expenses and the feed-in remuneration as other income in their personal tax return (sections 50f).
It is also conceivable that a PV system is operated on a third-party property (contracting), for which the landowner receives, for example, a usage compensation but does not otherwise participate in the PV system. In this case, the usage compensation is to be considered property income for the landowner. The PV system operator, on the other hand, earns income from self-employment if it is a natural person. The PV system then qualifies as business assets (sections 53f).
