News Trust And Company Administration

Templates for expense regulations SSK: «New Guidelines»

The Swiss Tax Conference (SSK) has published its templates for expense regulation valid from 1 May 2024 on its website (SSK - Spesenreglemente).

 

However, it is not the existing templates themselves that have been revised, but the guidelines for mutual recognition by the various cantonal tax administrations. A new template: Car allowances for the business use of private cars has been published.

 

In addition to the formal requirements for expense regulations, new maximum rates have been set for representation allowances and car allowances (material requirements). The most important points are summarised below:

 

Representation allowances

  • If the representation allowances exceed CHF 6,000 per year, they may not exceed 5% of the gross salary (including variable remuneration).
  • The maximum allowance is CHF 24,000 per year.

 

Car allowances

  • Only applicable from a mileage of over 12,000 km per year.
  • Depending on the kilometres travelled, the flat rates range from CHF 9,600 to a maximum of CHF 24,000.
  • The entitlement must be proven and verified by means of a kilometre survey.
  • There is no deduction for the journey to work in the employee's personal tax return.

 

It can be assumed that the cantonal tax authorities will base their mutual recognition of approved expense regulations on the new formal / material requirements. Deviating regulations are not binding for them.

 

Please review your existing expense regulations with us with regard to the formal and material requirements. We would also be happy to advise you on the setup of new expense regulations.

 

For individual advice or further information, please contact Reto Leisibach, Head of Fiduciary Services and Partner or Remo Merz, Swiss certified tax expert and Partner. 

 

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Patrick Lindegger, 20.06.2024

 

Keywords: Salary Administration, Taxes, Templates for Expense Regulations, New Guidelines, Expense Regulations, Swiss Tax Conference, STC, Car Allowances, Representation Expenses