In the case of direct federal tax, the flat rate for the taxation of the private use of business vehicles will be increased from the current 0.8% to 0.9% as of 1 January 2022. According to the FTA, this flat rate must also be applied to the VAT declaration from this date.
Furthermore, the communication of the FTA contains a reminder that taxpayers accounting according to the balance tax rate method or the flat tax rate method should not forget to declare services subject to the purchase tax, as these are not already covered by the respective flat/balance tax rates.
Further information is available here .
