Switzerland: Private share of buisness vehicles as of january 1st 2022

Consequently, at the federal level, the offsetting of the commute to work as income in the tax return will no longer apply.

As of January 1, 2022, the flat rate for the private share of business vehicles will be increased from 0.8% per month to 0.9% per month. In return, the offsetting of the commute to work in the tax return, which was introduced in 2016, will be waived in the future.

Switzerland: VAT. No reduction of input tax deduction due to hardship payments

From now on, input tax overpayments in the quarterly statement will be repaid within 30 days.

Company value small AG + GmbH

Valuation of unlisted shares + ordinary shares (adjustment of circular letter 28)

The capitalization rate for determining the capitalized earnings value will be increased by 2% on January 1, 2021 - from the previous 7% to the new 9%. As a result, shares will now have a lower value.

In addition, as of January 1, 2021, the value of the tax year 2021 will be taken into account in the tax return and no longer the value of the previous year 2020. This will lead to further delays in the assessment and assessment for taxpayers who hold unlisted securities. 

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