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Swiss VAT Law: Updated Guidelines on “Car Mileage Rate” Published by ESTV

  • The Swiss Federal Tax Administration (ESTV) updated its practice on “car mileage rates” on December 29, 2025.
  • Sections 1.5.1 and 1.2 of VAT Practice Publication 08 on private shares were amended.
  • The new version is now available.

Source: taxlawblog.ch

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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