As of January 1, 2022, the flat rate for the taxation of the private use of business vehicles will be increased from 0.8% to 0.9% for direct federal tax (new Art. 5a para. 2 of the Ordinance of February 10, 1993 of the FDF on the deduction of professional expenses of dependent employees for direct federal tax [Professional Expenses Ordinance]).
Please note that against this background, the flat rate of 0.9 % is also to be applied for VAT from 1 January 2022 (cf. MWST-Info 08, para. 3.4.3.2).
In addition, the FTA has noticed that taxable persons who bill according to the balance tax rate method or the flat tax rate method often forget to declare services of companies domiciled abroad that are subject to the purchase tax (Art. 45 et seq. MWSTG and Art. 91 MWSTV).
Please note that such services are subject to the purchase tax and are not already taken into account by the balance tax rates or the flat tax rates. The tax must therefore be declared and paid semi-annually or quarterly at the corresponding statutory tax rate in item 382 of the statement (cf. VAT Info 12, item 5 and VAT Info 13, item 5).
Source: ESTV
