"Deemed rental value": what is it and how is it calculated In Switzerland, homeowners are required to declare as income the so-called deemed rental value ; that is the theoretical rent they would receive if they rented out their property instead of living in it. This imputed value aims to ensure fair treatment between tenants (who pay rent) and homeowners (who benefit economically from living in their own property).[1] The deemed rental value is set based on market prices in
