rental value (EMW)
Both the federal law on direct federal tax and the Bernese Tax Act provide that, inter alia, income (earnings) are taxed from assets, including investment income from land . For personal use of the land or property owner a natural part of relating performance from their land, they have to be taxed as income. The Natural Power reported is the amount that would earn the owner when letting out, or pay the rent as a tenant would need.
Both the Federal Law on Direct Federal Tax and the Canton Bern Tax Act require that imputed rental value to market value are to be counted. However, differences in legislation from the federal and cantonal So, for the Bern Tax Act, imputed rental value, taking into account the demand for home ownership and self-care set with moderation, while the federal government demands for taxation at market value applies. These different legal requirements mean that two different imputed rental value will be: a somewhat higher for the direct federal tax and a reduction in the cantonal and municipal taxes.
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