Coming into force in Switzerland on January 1 2001 was a new ordinance on taxation of expatriates working in Switzerland, which was issued by the Federal Ministry of Finance.
Foreign managers and certain specialists, such as skilled IT experts, may deduct all non-refunded costs incurred by their stay in Switzerland. These may include travel costs, housing and moving costs, and specific school costs for minor children etc.
Expatriate taxpayers may claim a lump-sum deduction of SFr1,500 per month instead of actual costs.
January 1 2001 was also the deadline by which all cantons were to bring their income and net wealth taxes into line with the Federal Tax Harmonization Law. Subject to harmonization are mainly the concept of income and most of the deductions and allowances. Cantonal sovereignty in respect of the amount of deductions and the tax rates, however, is not affected by the Tax Harmonization Law. The tax burden may therefore continue to differ considerably depending on the canton and municipality of which the taxpayer is a resident.
The German text of the new ordinance on taxation of expatriates can be found at http://www.admin.ch/ch/d/as/2000/2792.pdf
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