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Individuals
25
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11
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2021
11/2021

Uniform flat-rate tax deduction for all employed persons

Natalya Ezzaini

Natalja Ezzaini
Natalja EzzainiNatalja Ezzaini
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At its meeting on 17 November 2021, the Federal Council instructed the FDF to draw up a bill concerning a uniform flat-rate tax deduction for all employed persons.

Accordingly, employed persons could in future choose between a lump sum for all professional costs or claiming the actual costs. In the case of actual costs, deductibility would continue to be limited up to a certain amount.

Further information is available here.

First publication:
www.taxlawblog.ch

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