09/2022
FTA - Compensation for cold progression: adjustment of rates and deductions
Tamara Bosch
To offset the consequences of cold progression, the Federal Department of Finance (FDF) is adjusting the rates and deductions for direct federal tax from the 2023 tax year:
- Deduction for two-earner couples new maximum CHF 13 600 (previously CHF 13 400)
- Child deduction and support deduction new CHF 6 600 each (previously CHF 6 500)
- Deduction of travel expenses to work new CHF 3 200 (previously CHF 3 000)
- Tariff adjustments across all tariff levels:
- Married couples in legally and factually unseparated marriages now only pay taxes from a taxable income of CHF 28 800 (previously CHF 28 300 )
- the maximum rate is now only reached from a taxable income of CHF 912 600 (previously CHF 895 900 )
The inflation accrued since the last equalization (tax year 2012) of the cold progression amounts to 2.04%. The full media release dated September 21, 2022 is available here.
First publication:
FTA - Compensation for cold progression: adjustment of rates and deductions
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