Deductibility of property maintenance costs

Everyone knows that property maintenance costs are tax-deductible from the income generated by the properties in question. When these maintenance costs are deductible is another matter 👇

Several years ago, I carried out a comparative study in French-speaking Switzerland and found very different practices from one canton to another.

Invoice date
date of final invoice
Down payment date
Interim invoice date
Payment date
Invoice or payment date

Most cantons required (and certainly still require today) a temporal link between the work carried out and its payment.

In the ruling below, the federal judges answered in the negative as to whether an advance payment outside of any application for a down payment is deductible.

The judgment is in French. This is a case from Fribourg.

TF, judgment 9C_500/2023, of 16 October 2024