Publications -2023-04-12

VAT tax rate increase 1.1.2024

With the popular vote dated 25th September 2022, the amendment of the AHV Act (AHV 21) and the additional financing of the AHV through an increase of the VAT rates was accepted.

Publications -2023-02-24

Retroactive ordinary tax assessment

For employees working in Switzerland and taxed at source, PKF Zurich and its dedicated professionals would be more than pleased to help you to better understand the rules, advantages and disadvantages of filing a Swiss tax return.

Publications -2023-01-18

Contributions and benefits 2023

Find here our overview of the contributions and benefits 2023.

Publications -2022-09-09

Revisions to Company Law

It’s finally time! The revisions to the legislation governing companies limited by shares enter into effect on 1 January 2023. Here’s a selection of the key changes

Publications -2022-07-27

Worldwide Tax Guide 2022/23

The PKF Worldwide Tax Guide 2022/23 is an annual publication that provides an overview of the taxation and business regulation regimes of the world's most significant trading countries.

See Swiss Tax as of page 823.

Publications -2021-11-24

Changes to the rules on the private use of company vehicles as of 1 January 2022

The calculation of private company car usage is based on the principle that company cars are available to employees for both professional and personal use. Using a company car for private purposes constitutes a payment in kind from the employer, which must be declared separately on the employee’s payslip. Commuting costs and the costs of any visits to customers are covered by the employer. Conversely, on the employee’s payslip, Box “F – Transportation free of charge” is also ticked, indicating that no further deduction of commuting costs may be made on the employee’s personal tax return.