Hello all, if a holiday home is let very occasionally on a short term basis, and the income is less than the annual Eigenmietwert imputed income amount, do you need to pay/declare tax on the rental income?
I believe it works like this, but it is just a guess: say you let it out for 1 month, then you pay income on the rent for that 1 month. Then you pay 11/12 EMW for the remainder of the time.
Here in Graubünden you would put both the Eigenmietwert and the actual rental income into your tax return. If the income is below Eigenmietwert, you are taxed on the Eigenmietwert. If the income is higher, you are taxed on the Eigenmietwert as own use and on the difference between that and the rental income as income