In principle, all benefits provided by the employer to the employee are taxable and must be declared on the salary certificate. However, for practical reasons, it is unnecessary to declare the following benefits:
- Ìý
•ÌýÌýÌýÌý The free provision of a half-fare public transportation pass.
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•ÌýÌýÌýÌý Discounts in REKA vouchers with a value of less than or equal to CHF 600 per year (only declare discounts that exceed CHF 600 per year).
- Ìý
•ÌýÌýÌýÌý Christmas, birthday or other customary gifts
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