Property maintenance costs – when to deduct them?

The taxpayer owns a property. Property works are carried out on the property. The taxpayer's father pays for them and gifts them to the taxpayer as an advance on inheritance. The taxpayer requests that the maintenance costs be deductible from their taxable income.

The tax authorities are refusing the deduction of maintenance costs, arguing that they would only be deductible upon the division of the estate.

Federal judges send the taxman packing and rule in favour of the taxpayer.

The judgment is in German. It is a case from Fribourg.

Federal Tribunal, judgment 9C_51/2025 of 13 May 2025