Foreigner owning and renting Ferienwohnung in Switzerland.

Finance, Taxes, Banking, Insurance and Retirement
1
When foreigner buys Ferienwohnung in Switzerland (I know there are only 1500 unites to be sold in a year) and then rents it where is he/she taxed? Does he pay any income tax in Switzerland or is he/she only taxed in homeland?

2

You might like to add your questions into this recent, similar thread:
https://www.englishforum.ch/housing-…-landlord.html

Mods, could you please merge these two threads, if you think they’re similar enough? I do. Thank you.

3

CMS, a law firm, notes (translated):

“With the acquisition of a property in Switzerland, the purchaser establishes a limited income and wealth tax liability in Switzerland. Income tax is levied on the so-called imputed rental value and any rental income. Expenses incurred to maintain the value of the property and, in some cases, interest on debt are deductible, while wealth tax is levied on the official estimated value of the property.”

https://cms.law/de/che/publication/e…rienimmobilien

4
Do they use worldwide income to establish tax rate on Swiss generated rental income? Normally that would be the process in CH.

5

Canton Zurich tax office indicates at D.1 at the attached link (translated):

"1. Limited tax liability due to property ownership

If the limited tax liability is based on property ownership, the foreign income and assets must be taken into account when determining the rate."

https://www.zh.ch/de/steuern-finanze…zstb-49-3.html