At its meeting on November 23, 2022, the Federal Council adopted a report on the taxation of business vehicles with electric drives. It recommends maintaining a uniform flat rate for the private use of business vehicles and refraining from a reduced tax base for electric vehicles.
The flat rate cannot reflect the lower operating costs of electric vehicles. However, it is easy to handle and leads - regardless of driving behavior - to an annually constant taxation.
The report goes back to the postulate no. 20.3957, with which a reduced taxation of the private use of business vehicles with zero gram CO2 emissions is to be examined. Both the Swiss Tax Conference and the employers' associations involved have also expressed their criticism or opposition.
The full media release is available here.
