On 9 December 2025, the Federal Tax Administration published the guidelines for the 2026 salary certificate and the updated FAQs.
Apart from a few clarifications, the adjustments can be divided into two categories:
- Adjustment of the rate per kilometre driven from CHF 0.70 to CHF 0.75
- Various restrictions and an extension with regard to benefits that do not need to be declared on the salary certificate in accordance with margin number 72 of the guidelines for salary certificates.
Link to the official communication: (in German) https://www.news.admin.ch/de/newnsb/i9d9Li47RSVC8iyoqI46j
Link to the page with all documents relating to the salary certificate: (in German) https://www.estv.admin.ch/estv/de/home/direkte-bundessteuer/lohnausweis.html#-2001549595
Companies should start addressing these changes now. The following considerations should be taken into account:
- Should the higher rate for business trips with private cars be granted to employees from January 2026? Do internal expense regulations and instructions for expense recording etc. need to be adjusted for this? Who in the company has to decide this?
- The various adjustments in RZ 72 should be examined closely.
-
- How can you ensure that the limits are not exceeded?
- What are the implications for payroll processing if these limits are exceeded?
- Where exactly are the similarities and differences with social security?
- How can the CHF 600 be used for discounts on third-party benefits?
The changes in margin number 72 of the guidelines have an impact on the calculation of withholding taxes. Circular letter no. 45 also refers to margin number 72 of the guidelines on salary statements. Elements subject to withholding tax must be processed in the correct month.
