7.1ÌýÌýÌýÌý Expatriates concessions (deductions)
Various expenses for business-related travel are allowed under Swiss legislation and are discussed at 3.7.
Certain special tax deductions apply to expatriates. 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
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