[xorfish]

In Switzerland, everyone that owns real estate has to pay income taxes on the rent they would earn on the property.

It has also the benefit that owning a home doesn't get preferential tax treatment than renting.

Income from wealth should be treated as normal income, it shouldn't matter if you consume the income yourself or receive cash for it.

[eps]

Switzerland also has a wealth tax. So parked money are taxed this way as well.