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My condominium requires that I make yearly payments into a building renovation fund (this covers the cost of periodic renovations). I know that renovation expenses can be deducted from taxable income. Does an income tax deduction apply to renovation fund contributions as well?
Yes. Contributions to the building renovation funds of apartment houses can be deducted from taxable income as long as the assets held in the fund are only used for renovation.
On a cantonal level, laws regulating the size of funds and deductible contributions may apply.
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