Revised Expatriate Ordinance for Individuals

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. The revised expatriate ordinance defines the term ‹‹expatriate›› as well as the tax deductible professional expenses more precisely. Employees who currently qualify as expatriates under the old expat ordinance will maintain their status until the end of their limited assignment.

However, after 1 January 2016 special professional expenses of expatriates are only tax deductible if they are in line with the new revised expatriate ordinance.