08/2021
FTA publishes circular concerning professional expense allowances and remuneration in kind 2022
Tamara Bosch
On 13 August 2021, the Federal Tax Administration (FTA) published the circular "Professional expenses lump sums and remuneration in kind 2022 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2022".
There are no changes for the tax period 2022:
- The same professional expense deductions as in previous years
- The same valuations for remuneration in kind as in previous years
- No adjustment of tariffs and deductions due to lack of inflation
The circular can be downloaded here; the full communication is available here. All FTA circulars are available here.
First publication:
FTA publishes circular concerning professional expense allowances and remuneration in kind 2022
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