According to the amended Federal Ordinance on Professional Expenses, which will come into force on January 1, 2022, the previous flat rate for the private use of business vehicles for direct federal tax purposes will be increased from 0.8% to 0.9% of the vehicle purchase price per month.
The use of the business vehicle for the commute to work is now also compensated. When applying the flat rate, the deduction of travel costs is therefore already taken into account. The change is intended to reduce the administrative burden.
In the interest of a uniform assessment for direct federal tax and state and municipal taxes, the amendment is also adopted for state and municipal tax. In the directive of the cantonal tax office on the determination of income in kind from the use of a business car for private journeys in the case of self-employed persons and the private share of car costs in the case of self-employed persons (ZStB no. 17.1), the flat rate for the private use of business cars is therefore also increased from 0.8% to 0.9%.
The decree on the lump-sum payment of professional expenses (ZStB no. 26.1) is also adjusted.
Further information is available here.
