Senior executives and specialists with special professional qualifications who are temporarily posted to Switzerland by their foreign employer (expatriates) can pay direct federal tax in addition to professional costs according to the Swiss Professional Costs Regulation.<\/p>\n
A temporary employment is considered to be temporary for a maximum period of five years<\/strong>.<\/p>\n The deductibility of special professional costs ends in any case if the fixed-term is replaced by permanent employment.<\/p>\n Deductible Special professional costs:<\/strong><\/p>\n \u00a0<\/strong>For expatriates residing abroad<\/p>\n \u00a0<\/sup>For expatriates residing in Switzerland:<\/p>\n Recommendation: <\/strong>The Swiss law doesn\u2019t specify the maximum for a \u201creasonable\u201d housing and other costs, then everything above has to be taxed. Each canton has a different measurement and we recommend to clarify it in the canton where the person takes domicile or stays in a hotel, intermediate apartment etc..<\/p>\n Please don\u2019t hesitate to contact International HR Services Ltd. if you have further questions to this subject.<\/strong><\/p>\n Senior executives and specialists with special professional qualifications who are temporarily posted to Switzerland by their foreign employer (expatriates) can pay direct federal tax in addition to professional costs according to the Swiss Professional Costs Regulation. A temporary employment is considered to be temporary for a maximum period of five years. The deductibility of special […]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[584,583,580,579,582,578,549,581],"class_list":["post-1549","post","type-post","status-publish","format-standard","hentry","category-tax","tag-allowance-tax","tag-allowances","tag-expat","tag-expat-in-switzerland","tag-pofessional-costs","tag-swiss-expat-tax","tag-swiss-tax","tag-switzeland"],"yoast_head":"\n\n
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