In the past, it has often been criticised that tax deductions can "fall into the void" if the deductions in the same year exceed the income. This has now been taken into account: from 2020, any cost surplus can be carried over to the two following years and claimed there. The decisive factor is net income (taxable income less expenses and general deductions).

In the future, costs for energy saving measures can therefore ideally be claimed in full.

Now also the dismantling costs in view of a replacement construction are included in the tax-deductible maintenance costs.
If you are planning a replacement building, you can also deduct these costs from 2020.

Read more in issue 5 / November 2019 of the Tax Administration of the Canton of Bern: 10 minutes