As of January 1, 2022
The private use of the company car is a salary component (including travel to and from work). This private share amounts to 0.9% of the purchase price of the vehicle each month, which corresponds to 10.8% per year, but at least CHF 150 per month. The private share must be declared under figure 2.2 of the salary certificate.
Example :
Purchase price of the vehicle CHF 40'000 (excl. VAT)
Annual private share to be declared on the salary certificate CHF 40'000 X 0.9% X 12 = CHF 4'320
As of January 1st 2022, the private share calculated in this way includes the journey between home and work. The ordinance of the Federal Department of Finance on the deduction of business expenses (SR 642.118.1) has been amended in this respect. As of January 1, 2022, the private share amounts to 0.9% per month, compared to 0.8% previously. Since then, it is no longer necessary to deduct the costs of travel between home and work by company car. In return, the deduction of travel expenses between home and workplace is excluded. Finally, the employer no longer has to declare the external service share on the employee's salary certificate.
Luxury vehicles
The professional use of a vehicle whose comfort and/or power characteristics exceed those that can reasonably be recognized as necessary for the exercise of a profession, is considered to be of personal convenience (luxury vehicle).
This applies both to the purchase price of the vehicle and to its maintenance in the broadest sense (insurance, repairs, servicing, fuel, etc.). Except in special cases that are duly justified, our administration will consider that we are dealing with a "luxury vehicle" when its purchase price is higher than 100'000 francs (excluding VAT).
For luxury vehicles, the part of the purchase price which exceeds the threshold of 100'000 francs (excluding VAT) is deemed to be used exclusively for personal convenience. It must therefore be taxed as such by the beneficiary. Since the vehicle remains attached to the company, the value of the use of the luxury share is considered as a private share.
For simplicity, the purchase price of the luxury part should be spread over 5 years. In the case of leased vehicles, the purchase price of the luxury part must be allocated according to the duration of the leasing contract.
1. From January 1, 2022
0.9% per month of the purchase price as a monthly private share on the value of the vehicle that can be considered normal, i.e. up to CHF 100,000 (covers the private share of the purchase price and maintenance in the broad sense);
2. 20% per year of the part of the purchase price that exceeds CHF 100,000, for five years from the purchase of the vehicle, including the year of purchase (covers the part of the purchase price that is considered to be luxury);
3. 0.4% per month of the purchase price exceeding CHF 100,000 as a monthly private share on the luxury part of the vehicle (covers the private share of the maintenance of the luxury part).
Example :
Calculation of the private share for a luxury vehicle with a purchase price of CHF 140,000, valid from 1 January 2022. :
1 to 5 years
Private share on the non-luxury share (purchase and maintenance)
(0,9% monthly X 100'000 X 12 months) 10'800
Private share on the purchase price, luxury share
[(140'000 - 100'000) / 5] 8'000 -
Private share on the maintenance of the luxury share
[0,4% monthly X (140'000 - 100'000) X 12 months)] 1'920
Total annual private share 20'720
from 6 years
Private share on the non-luxury share (purchase and maintenance)
(0,9% monthly X 100'000 X 12 months) 10'800
Private share on the maintenance of the luxury share
[0,4% monthly X (140'000 - 100'000) X 12 months)] 1'920
Total annual private share 12'720