To offset the consequences of cold progression, the Federal Department of Finance (FDF) is adjusting the rates and deductions for direct federal tax from the 2023 tax year:
- Deduction for two-earner couples new maximum CHF 13 600 (previously CHF 13 400)
- Child deduction and support deduction new CHF 6 600 each (previously CHF 6 500)
- Deduction of travel expenses to work new CHF 3 200 (previously CHF 3 000)
- Tariff adjustments across all tariff levels:
- Married couples in legally and factually unseparated marriages now only pay taxes from a taxable income of CHF 28 800 (previously CHF 28 300 )
- the maximum rate is now only reached from a taxable income of CHF 912 600 (previously CHF 895 900 )
The inflation accrued since the last equalization (tax year 2012) of the cold progression amounts to 2.04%. The full media release dated September 21, 2022 is available here.
