Circular Letter Taxation according to expenditure in direct federal tax

This circular replaces the previous circular no. 9 of the FTA of 3 December 1983 and is applicable to all direct federal tax assessments from the 2016 tax period onwards - subject to the transitional period of Art. 205d DBG. Pursuant to Art. 205d DBG, the old law and the old circular will continue to apply until 31 December 2020 for taxpayers already taxed on the basis of expenses on 1 January 2016. From 1 January 2021, the new law will also apply without exception to this category of taxpayers.