Currently, the interest rates for late payment are 3 percent (direct federal tax), 4 percent (value-added tax) and even 5 percent (stamp duty, tax on tobacco and beer, withholding tax, tax on automobile). Since there is no sound reason why on federal level different interest rates are applied on late payments, these are now regulated uniformly in the FDF Ordinance on Interest Rates on Late Payment and Refunds of Taxes (FDF Interest Rate Ordinance). The standard interest rate for late payment and refunds is now 4 percent.
Source mme.ch
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