On 13 August 2021, the Federal Tax Administration (FTA) published the circular "Professional expenses lump sums and remuneration in kind 2022 / Compensation for the consequences of the cold progression in direct federal tax for the tax year 2022".

There are no changes for the tax period 2022:

  • The same professional expense deductions as in previous years
  • The same valuations for remuneration in kind as in previous years
  • No adjustment of tariffs and deductions due to lack of inflation

The circular can be downloaded here; the full communication is available here. All FTA circulars are available here.

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Tax topics covered in this post:
Income Tax