Private use of business cars effective 1 January 2022
From 1 January 2022, the private use of company cars will again be taxed at a flat rate that will now also include travel costs to the place of work.
For the federal income tax, the Occupational Costs Ordinance ("Berufskostenverordnung") regulates that the private use of company cars (including commuting costs) can be taxed at 0.9 percent of the vehicle purchase price per month. With the new regulation, the offsetting for the commute and the travel cost deduction for the federal income tax are no longer applicable. In addition, employers are not obliged to declare the proportion of field service on the wage statement. Despite the change, it is still possible to settle the actual private use with a trip log and to claim the travel cost deduction. It can be assumed that many cantons will join this new, simplified solution.
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