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23
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01
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2024
01/2024

FTA publishes circular no. 50a: Inadmissibility of the tax deduction of bribes

Tamara Bosch

Tamara Bosch
Tamara BoschTamara Bosch
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The Federal Tax Administration published the circular "Inadmissibility of the tax deduction of bribes" on December 5, 2023.

The Federal Tax Administration published the circular "Inadmissibility of the tax deduction of bribes" on December 5, 2023.

The term "bribes" is defined by Swiss criminal law. Under Swiss criminal law, bribes paid to public officials and private individuals are not deductible.

Circular 50a comes into force with immediate effect.

First publication:
www.taxlawblog.ch

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