Value-conserving expenditures are deductible
Replacing an out-of-date heating system or renovating the kitchen – expenditures that conserve value, also sometimes called “upkeep”, can be deducted from taxes. Value-adding expenditures, such as a newly attached solarium, cannot be deducted from taxable income, although they do contribute to reducing the tax on profits from real estate when you later sell the house. Many cantons set out in factsheets what they consider to be value conserving. There is one important exception: investments that help save energy are also generally deductible.