The Federal Tax Administration has updated the "Instructions for completing the salary statement or pension certificate" and the "Questions and answers on the salary statement".
The following significant changes have been made to the instructions for completing the salary statement or pension certificate valid from January 1, 2024: - RZ 21: Addition of energy costs;
- RZ 49 - 60: Structural adjustment of the savings issue as discussed at the joint meeting with the business community;
- RZ 64: Adaptation of the wording in line with the FAQ (for compensation for loss of earnings declaration in paragraph 7; for paragraph 1 incl. comment on duration of compensation for loss of earnings).
The guidelines are available here.
