Private share of company vehicle and billing of acquisition tax
As of January 1, 2022, the flat rate for the taxation of private use of business vehicles will be increased from 0.8% to 0.9% for direct federal tax (new Art. 5a, Paragraph 2 of the Ordinance of February 10, 1993 of the FDF on the deduction of professional costs as a dependent employee Employed with direct federal tax [occupational costs ordinance]).
Please note that against this background, the flat rate of 0.9% must also be applied to VAT from January 1, 2022 (see VAT Info 08 , Section 3.4.3.2).
Source estv.admin.ch
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