Increase of the private share for business vehicles as of 01.01.2022

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As of 01.01.2022, the flat rate for the private share of the business vehicle will increase from 0.8% to 0.9% per month. What does this increase mean if you as an employee also use a business vehicle for private purposes or if you as an employer provide your employees with a business vehicle that may be used privately?

Here are the most important effects:

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Consequences for employers:

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1. the box "F" must still be ticked if a business vehicle is used free of charge for transport between the place of work and residence.

2. the note on the proportion of field work and home office days in the salary statement under item 15 is omitted.

3. social security contributions and VAT will increase minimally.

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Consequences for employees:

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1. taxable income increases slightly.

2. the declaration and thus the offsetting of the commute as income in the tax return is omitted (para. 2.21).

3. the professional expenses deduction (travel costs) with the Confederation of max. CHF 3,000 is already taken into account in the lump sum.

4. the tax burden is lower for long commutes or a low proportion of outside work, but increases for short commutes and a high proportion of outside work.

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Private use can still be effectively calculated and proven by means of a driver's logbook.

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