The various authorities and institutions had a lot to do despite summertime.
- Will there be another AHV21 vote?
- What is the outcome of the vote on the BVG reform?
It certainly won’t be boring in the second half of the year either!
During the summer, I was able to provide input on various forms in connection with the teleworking agreement between Switzerland and France. The employer’s certificate for employees who have left the company will become important for all companies with employees resident in France in the future.
The cross-border commuter agreement with Italy still raises many questions in its practical implementation.
Further points:
Social security:
Since 1 July 2024, companies only have 3 months to apply to their compensation office for cross-border teleworking. The transition period expired at the end of June 2024.
In the meantime, the following countries have also signed the framework agreement on teleworking:
- Lithuania as at 1 May 2024
- Ireland as at 1 June 2024
Taxes
The Federal Tax Administration has updated the Frequently asked questions (FAQ) on the salary statement and pension certificate, valid from 1 August 2024.
The following question has been adapted: Point 2.2. 7 (free translation)
How is the private share to be calculated if a leased company car is purchased by the employer at residual value or further leased (follow-up leasing)?
The calculation is still based on the value of the vehicle specified in the leasing contract and not the purchase price paid after the leasing contract expires. The purchase price stipulated in the original leasing contract also applies to the calculation of the private share in the case of a follow-up leasing.
Withholding taxes
On 22 August 2024, the Federal Tax Administration published the circular “Professional expense allowances and remuneration in kind 2025 / Compensation for the consequences of cold progression in direct federal tax for the 2025 tax year”.
The deduction for travelling expenses for federal tax purposes will be increased from CHF 3,200 to CHF 3,300 for the 2025 tax year. Deductible work-related education and training costs will be increased from CHF 12,900 to CHF 13,000.
Further changes to deductions can be found in Circular no. 210 Professional expense allowances and remuneration in kind 2025 (available in German, French or Italian): https://www.estv.admin.ch/estv/de/home/direkte-bundessteuer/fachinformationen-dbst/rundschreiben.html .
It is therefore obvious that the withholding tax rates must be adjusted as of 1 January 2025. Withholding tax rates always include a share of federal taxes and cantonal and municipal taxes.
The seminars for the second half of the year have started already. In addition to the classic up-to-date seminars at the end of the year, there are other interesting ones.
Link to the website with the overview in German: https://www.zulaufgmbh.ch/veranstaltungen-workshops/
Link to the website with the overview in English: https://www.zulaufgmbh.ch/en/events-and-workshops/
