{"id":30650,"date":"2024-08-25T17:37:34","date_gmt":"2024-08-25T15:37:34","guid":{"rendered":"https:\/\/www.zulaufgmbh.ch\/?p=30650"},"modified":"2024-08-25T17:37:34","modified_gmt":"2024-08-25T15:37:34","slug":"various-news-after-the-summer-holidays","status":"publish","type":"post","link":"https:\/\/www.zulaufgmbh.ch\/en\/various-news-after-the-summer-holidays\/","title":{"rendered":"Various news after the summer holidays"},"content":{"rendered":"<p>The various authorities and institutions had a lot to do despite summertime.<\/p>\n<ul>\n<li>Will there be another AHV21 vote?<\/li>\n<li>What is the outcome of the vote on the BVG reform?<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>It certainly won&#8217;t be boring in the second half of the year either!<\/p>\n<p>During the summer, I was able to provide input on various <strong><em>forms <\/em><\/strong>in connection with the teleworking agreement between Switzerland and France. The employer&#8217;s certificate for employees who have left the company will become important for all companies with employees resident in France in the future.<\/p>\n<p>The cross-border commuter agreement with Italy still raises many questions in its practical implementation.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Further points:<\/p>\n<p><strong>Social security:<\/strong><\/p>\n<p>Since 1 July 2024, companies only have 3 months to apply to their compensation office for cross-border teleworking. The transition period expired at the end of June 2024.<\/p>\n<p>In the meantime, the following countries have also signed the framework agreement on teleworking:<\/p>\n<ul>\n<li>Lithuania as at 1 May 2024<\/li>\n<li>Ireland as at 1 June 2024<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>Taxes<\/strong><\/p>\n<p>The Federal Tax Administration has updated the Frequently asked questions (FAQ) on the <strong><em>salary statement <\/em><\/strong>and pension certificate, valid from 1 August 2024.<\/p>\n<p>The following question has been adapted: Point 2.2. 7 (free translation)<\/p>\n<p>How is the private share to be calculated if a leased company car is purchased by the employer at residual value <em>or further leased (follow-up leasing)?<\/em><\/p>\n<p>The calculation is still based on the value of the vehicle specified in the leasing contract and not the purchase price paid after the leasing contract expires. <em>The purchase price stipulated in the original leasing contract also applies to the calculation of the private share in the case of a follow-up leasing<\/em>.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><em>Withholding taxes<\/em><\/strong><\/p>\n<p>On 22 August 2024, the Federal Tax Administration published the circular &#8220;Professional expense allowances and remuneration in kind 2025 \/ Compensation for the consequences of cold progression in direct federal tax for the 2025 tax year&#8221;.<\/p>\n<p>The deduction for travelling expenses for federal tax purposes will be increased from CHF 3,200 to CHF 3,300 for the 2025 tax year. Deductible work-related education and training costs will be increased from CHF 12,900 to CHF 13,000.<\/p>\n<p>Further changes to deductions can be found in Circular no. 210 Professional expense allowances and remuneration in kind 2025 (available in German, French or Italian): <a href=\"https:\/\/www.estv.admin.ch\/estv\/de\/home\/direkte-bundessteuer\/fachinformationen-dbst\/rundschreiben.html\">https:\/\/www.estv.admin.ch\/estv\/de\/home\/direkte-bundessteuer\/fachinformationen-dbst\/rundschreiben.html<\/a> .<\/p>\n<p>&nbsp;<\/p>\n<p>It is therefore obvious that the withholding tax rates must be adjusted as of 1 January 2025. Withholding tax rates always include a share of federal taxes and cantonal and municipal taxes.<\/p>\n<p>&nbsp;<\/p>\n<p>The seminars for the second half of the year have started already. In addition to the classic up-to-date seminars at the end of the year, there are other interesting ones.<\/p>\n<p>Link to the website with the overview in German: <a href=\"https:\/\/www.zulaufgmbh.ch\/veranstaltungen-workshops\/\">https:\/\/www.zulaufgmbh.ch\/veranstaltungen-workshops\/<\/a><\/p>\n<p>Link to the website with the overview in English: <a href=\"https:\/\/www.zulaufgmbh.ch\/en\/events-and-workshops\/\">https:\/\/www.zulaufgmbh.ch\/en\/events-and-workshops\/<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The various authorities and institutions had a lot to do despite summertime. Will there be another AHV21 vote? What is the outcome of the vote on the BVG reform? &nbsp; It certainly won&#8217;t be boring in the second half of the year either! During the summer, I was able to provide input on various forms [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":30024,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[47,36,123],"tags":[259,76,66,69,49,51],"class_list":["post-30650","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-security","category-tax-at-source","category-taxes","tag-crossboarder-commuters","tag-faq","tag-salary-certificate","tag-social-security","tag-taxes","tag-withholding-taxes"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Various news after the summer holidays - Zulauf Consulting &amp; Trading GmbH<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.zulaufgmbh.ch\/en\/various-news-after-the-summer-holidays\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Various news after the summer holidays - Zulauf Consulting &amp; Trading GmbH\" \/>\n<meta property=\"og:description\" content=\"The various authorities and institutions had a lot to do despite summertime. 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