{"id":9468,"date":"2021-10-06T11:50:00","date_gmt":"2021-10-06T09:50:00","guid":{"rendered":"https:\/\/steuerportal.ch\/?post_type=sht_proarticle&p=9468"},"modified":"2021-10-07T21:25:40","modified_gmt":"2021-10-07T19:25:40","slug":"faellt-der-eigenmietwert","status":"publish","type":"sht_proarticle","link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/faellt-der-eigenmietwert\/","title":{"rendered":"F\u00e4llt der Eigenmietwert?"},"content":{"rendered":"","protected":true},"excerpt":{"rendered":"

Die steuerliche Behandlung des Eigenmietwerts als Naturaleinkommen l\u00e4sst sich rechtlich und \u00f6konomisch gut begr\u00fcnden. Sie wird aber von vielen Wohneigent\u00fcmerinnen und Wohneigent\u00fcmern als Besteuerung eines fiktiven Einkommens empfunden. Fabian Baumer er\u00f6rtert die aktuelle Debatte und den noch weiten politischen Weg.<\/p>\n","protected":false},"author":3,"featured_media":0,"template":"","meta":{"_acf_changed":false,"authors":[{"ID":13,"display_name":"Fabian Baumer","first_name":"Fabian","last_name":"Baumer","description":"

Lic. iur., Rechtsanwalt, dipl. Steuerexperte, Vizedirektor der Eidgen\u00f6ssischen Steuerverwaltung, Leiter Hauptabteilung Steuerpolitik<\/p>\n","image":"https:\/\/steuerportal.ch\/wp-content\/uploads\/2025\/01\/Baumer_Fabian_sw-1-220x220.jpg","organiser_data":[],"url":"https:\/\/steuerportal.ch\/fr\/autoren\/fabian-baumer\/"}],"related_sht_promodule":["Steuer Revue → Abhandlungen<\/a>"],"pdf":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/faellt-der-eigenmietwert\/shtpdf\/","language":"de"},"sht_proarticle_category":[17],"sht_proarticle_tag":[],"class_list":["post-9468","sht_proarticle","type-sht_proarticle","status-publish","hentry","sht_proarticle_category-abhandlungen"],"acf":{"authors":[13]},"shp_steuerportal_must_use":{"translations":[{"id":9468,"link":"https:\/\/steuerportal.ch\/fr\/articles-specialises\/faellt-der-eigenmietwert\/","title":{"rendered":"F\u00e4llt der Eigenmietwert?"},"language":"de"}]},"yoast_head":"\nF\u00e4llt der Eigenmietwert? • steuerportal.ch<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/steuerportal.ch\/fr\/articles-specialises\/faellt-der-eigenmietwert\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"F\u00e4llt der Eigenmietwert? • steuerportal.ch\" \/>\n<meta property=\"og:description\" content=\"Die steuerliche Behandlung des Eigenmietwerts als Naturaleinkommen l\u00e4sst sich rechtlich und \u00f6konomisch gut begr\u00fcnden. 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