FTA - Circular on professional expense allowances and remuneration in kind 2023 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2023

Since the last adjustment due to the cold progression for the tax year 2012, the inflation is 2.04%.Excerpt from the circular:

• Child third care deduction new CHF 25 000 (previously CHF 10 1009
• Travel expenses deduction Professional lump sum new CHF 3 200 (previously CHF 3 000)
• No adjustment of remuneration in kind
• Adjustment all tariff levels Art. 36 DBG
• Taxation according to expenditure new CHF 421 700 (previously CHF 400 000)
• Insurance deduction new CHF 3 600 / 5 400 / 1 800 / 2 700 (previously CHF 3 500 / 5 250 / 1 700 / 2 550)
• Costs for training and further education new CHF 12,700 (previously CHF 12,000)
• Two-earner deduction new max. CHF 13 600 (previously CHF 13 400)
• Married deduction new CHF 2 700 (previously CHF 2 600)
• Child/support deduction new CHF 6 600 (previously CHF 6 500)
• Deduction from tax amount per child new CHF 255 (previously CHF 251)
• Contributions to political parties new CHF 10 300 (previously 10 100)
• other adjustments: Firefighters' pay, raffles, operational costs (online) money games.

The complete circular including the tariffs according to Art. 36 DBG/2023 can be accessed here; all circulars of the FTA can be accessed here.