On 1 October 2019, the Conference of Cantonal Finance Directors (FDK) adopted a position on the amendment to the FDF ordinance on the deduction of professional expenses of employed persons from direct federal tax (see our contribution of 29 June 2019).
The proposed amendment at ordinance level is rejected by the FDK and would have to be implemented at formal legislative level. Furthermore, the flat rate should be set higher (for example 1% of the vehicle purchase price per month) and the cantons should be given sufficient time to adapt their applications.
The letter of the FDK can be downloaded here.
