Additional tax deductions may apply to expatriates according to the Expatriate Ordinance by the Federal Department of Finances.
The definition of an expatriate is very restrictive. Expatriates are defined as executives or specialists temporarily assigned to Switzerland for a maximum period of five years.
No deduction is possible if the employee is on a permanent contract or if the employer directly pays for the additional costs. The special treatment ceases either when the temporary assignment is converted into a long-term contract or after a maximum of five years of residence in Switzerland, whichever occurs first.
Deductible expenses for expatriates may include:
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•ÌýÌýÌýÌý travel expenses between their foreign residence and Switzerland
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•ÌýÌýÌýÌý reasonable
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Web page updated on 17 Mar 2025 15:45