Revised Expatriate Ordinance

On 16 January 2015, the Swiss Federal Department of Finance published the revised wording of the federal expatriate ordinance which became effective on federal level on 1 January 2016. Generally, the competent cantonal tax authorities have adapted their assessment guidelines on municipal and cantonal level accordingly. The definition of an expatriate will be narrower and the tax deductible deductions expatriates can claim will be restricted.

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