On 22 March 2022, the FTA amended the information sheets N1/2007 and NL1/2007, as Art. 5a para. 2 of the Federal Ordinance on Professional Costs came into force on 01 January 2022, which now provides for a higher flat-rate travel cost deduction of 0.9% of the purchase price of the vehicle as monthly income.
In contrast, note 002 of the FTA dated 15 July 2016 "Changes in the preparation of the salary statement as of 1 January 2016 - declaration of the share of outside service for employees with a company car" will be repealed as of 31 December 2021.
Leaflet N1/2007 is available here and leaflet NL1/2007 here.
