This is an automatic translation which is why errors may occur.
The most important facts in brief:
A strong and attractive location throughout Switzerland is of central importance to us and our members. Therefore, we fundamentally welcome measures that take into account the modernisation and flexibilisation of the world of work. Neutral treatment of the various forms of work in the tax deductibility of professional expenses with simultaneous administrative simplification plays a central role here. The promotion of new forms of work also increases economic efficiency and thus the attractiveness of Switzerland as a business location and at the same time, as mentioned in the report, can have possible positive effects on the transport infrastructure (Report, p. 25). The equal tax treatment of different forms of work such as working at home, mobile working or working on site is a legitimate and understandable concern in view of the increasing possibilities and the changing needs of society. However, the goal of reducing the burden on taxpayers and tax administrations could be missed by the proposed flat rate. Among other things, the deduction of travel costs is insufficiently taken into account. However, this plays an important role, especially for professions with little or no home office options. Added to this is the fact that the cantons and taxpayers have different needs, among other things due to different topographical conditions (rural or urban cantons). Also, production sites tend not to be located in highly populated centres. Last but not least, professions that can only carry out their activities locally must also be taken into account, and travel costs thus represent an important component and cost item for taxpayers.
SwissHoldings therefore takes the following view:
- The introduction in the DBG and StHG of a salary-dependent percentage lump sum is preferable to a fixed lump sum (e.g. 6 per cent of net salary) with a lower and upper limit in terms of amount (e.g. CHF 4,000 and CHF 8,000 per year). Otherwise, if the flat rate is too low, there is a risk that taxpayers will prefer the actual costs instead of the flat rate (cf. also Report, p. 19), which leads to additional expense.
- Regardless of the form of the lump sum (fixed or wage-dependent percentage lump sum), travel costs should continue to be allowed for deduction as before and the actual costs for the weekly stay away from home.
- Last but not least, SwissHoldings firmly rejects the possible introduction of an obligation for employers to declare home office days in the salary statement. The simplification of the salary statement by eliminating the confirmation of “canteen meals / lunch checks” (field G in the salary statement) is welcomed.
Read the entire statement here.