08/2020
FTA publishes circular on flat rates for professional expenses and remuneration in kind 2021
Philipp Roth
The Swiss Federal Tax Administration (FTA) has published a circular entitled "Professional expense allowances and benefits in kind 2021 / Compensation for the consequences of cold progression in direct federal tax for the 2021 tax year".
The circular letter of 5 August 2020 can be downloaded here. All FTA circulars can be downloaded here.
First publication:
www.taxlawblog.ch
Footnotes / further notes
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