- Swiss Federal Tax Administration released draft VAT guidelines on the car mileage approach.
- No VAT applies to private employee use of general subscriptions (GAs).
- GAs given without business need must be declared on pay slips and are subject to 8.1% VAT.
- Minimum employee commute payment increased to 0.75 Swiss francs or cost per km.
- Changes and editorial adjustments apply from January 1, 2026; comments due by November 24.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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