Popular vote on 28 September 2025

On 28 September 2025, the people of Switzerland will vote on how to tax second homes.

If you own a property and use it yourself, you must pay income tax on what is known as the imputed rental value (Eigenmietwert). In return, you can deduct your mortgage interest and maintenance costs from your taxable income. Parliament has passed an amendment to the law that abolishes the taxation of the imputed rental value and restricts the options for making deductions. This applies to both main homes and second homes. At the same time, Parliament has passed an amendment to the Constitution that allows the cantons to introduce a special property tax on second homes.

As amendments to the Constitution must be approved by the people and the cantons, there will be a vote on this special property tax. The abolition of tax on the imputed rental value is legally linked to the constitutional amendment, so the entire reform depends on the outcome of the vote: if the special property tax is rejected, people will continue to be taxed on the
imputed rental value of their properties. The reform will affect the amount of tax paid by homeowners and thus the revenues of the Confederation, cantons and communes. Whether there is an increase or decrease in revenues largely depends on the mortgage interest rates. In the case of second homes, it also depends on whether and how the cantons implement the special property tax. In particular, cantons with high levels of tourism may need to compensate for a reduction in revenue from second homes.

On 28 September 2025, the Swiss people will vote on the Federal Act on Electronic Identification Services (e-ID Act).

If you want to order or apply for something online, you may have to prove your identity. With electronic proof of identity, the so-called e-ID, it will be possible to do this completely digitally. The e-ID works like a digital identity card, but currently there is no e-ID in Switzerland. Voters rejected its introduction in 2021, mainly because it was going to be issued by private companies.

The new law creates the basis for a state-issued e-ID. People can use it to identify themselves to authorities and businesses. For example, it can be used to order an electronic driving licence or to provide proof of age when purchasing a product with age requirements. Use of the e-ID is voluntary and free of charge. The new law stipulates that the federal government will issue the e-ID and operate the required technical infrastructure, thereby ensuring the best possible protection of privacy and data security. Other authorities and businesses can also use the state infrastructure to offer their own forms of electronic proof, for example confirmation of a person's place of residence or of club membership. A referendum on the e-ID Act has been called for, which is why a vote is being held.