The Federal Tax Administration has updated circular no. 26 (W95-003D) "Innovations in self-employment due to the Corporate Tax Reform II of 06.02.2024 (Direct Federal Tax)".
The Federal Act of March 23, 2007 on the Improvement of the Tax Framework for Entrepreneurial Activities and Investments (Corporate Tax Reform Act II) introduced various changes to the taxation of self-employment. Point 2.2 (leasing of a business) of the circular was clarified.
The circular letters are available here.
