Sections 1.5.2 and 1.5.6 of the FTA's VAT Info 08 Private Share have been amended as a result of a change in practice on September 17, 2022. If the employee uses his private vehicle for business purposes and the company assumes the ongoing operating costs (but not the acquisition costs) as compensation, the private share of the assumed operating costs can be calculated at a flat rate of CHF 150 / month (incl. VAT).
The practice change is available here.
