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Tax changes 2022

Tax law undergoes changes every year; Among other things, the following applies from January 1, 2022:

The private use of the company car incl. Commuting to work per month with 0.9% of the vehicle purchase price, instead of the previous 0.8%. This means that there is no longer any offsetting for the journey to work and the travel cost deduction in accordance with the FABI template.

With regard to the home office obligation , natural persons can also take into account the normal professional costs in the 2019, 2020 tax period in 2021 as before. This practice denies an additional deduction for home office.

Until the end of 2021, the last canton of residence of the deceased was responsible for reclaiming the withholding tax . In future, the heirs of an inheritance that has not yet been distributed will reclaim the withholding tax on inheritance income in their canton of residence.

The federal law on electronic procedures regulates digitization in various tax areas. A staggered entry into force from January 1, 2022 is planned for implementation. In the future, natural and legal persons will be able to submit many forms and declarations digitally.

Domestic financial sanctions with a punitive purpose, such as fines, fines and administrative sanctions, are not tax deductible. Foreign financial sanctions with a punitive purpose are to be tax-deductible on a case-by-case basis.

The interest rate ordinance of the FDF provides for a uniform 4% interest rate for refunds and for default interest from January 1st, 2022. For voluntary advance payments it is 0%.

Our team of experts will be happy to help you with your tax return or individual tax advice.

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