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 guidelines for completing the wage statement and pension certificate, effective January 1, 2026:
- Rz. 9: Increase in the flat-rate travel allowance for cars to 75 centimes (including reference to the appendix to the Professional Expenses Ordinance) and listing of the flat-rate car allowance for Kreuz in field F.
- Rz. 23 and 52: Increase in the flat-rate travel allowance for cars to 75 centimes
- Rz. 59: Clarification of the wording regarding approved expense regulations
- Rz. 72: Wording regarding benefits from third parties and annual amount for gifts in kind and admission tickets for events adjusted to a maximum of CHF 600 per year.
The guidelines are available here.
