sexta-feira, janeiro 09, 2004

Expatriate Concessions

33/2002: Switzerland - Expatriate Concessions: "The article (...) discusses the Federal expatriate regulation and includes an overview of similar rules that apply in the Canton of Zurich. The article also discusses recent developments regarding reasonable double housing expenses. "
(...)
Expatriate expenses
Once a foreign employee qualifies as an expatriate, the following distinction is made to establish the scope of expenses that may be reimbursed tax-free.
a) Expatriate still resident abroad
- Travel costs between the permanent home abroad and Switzerland
- Temporary accommodation costs in Switzerland, e.g., hotel costs
- Reasonable housing expenses in Switzerland (condition: permanent home abroad maintained)
b) Expatriate resident in Switzerland
- Costs for transportation of the household goods to Switzerland and back to the home country, plus travel costs for the employee
and his family to and from Switzerland at the beginning and end of the assignment
- Reasonable housing expenses in Switzerland (condition: permanent home abroad maintained)
- School costs for an international foreign-language school in Switzerland, if no suitable Swiss school is available
The following expenses are not exempted from taxation:
- Cost of maintaining the permanent home abroad
- Furnishing of Swiss housing
- Legal assistance
- Allowances intended to compensate for price differences between home and host country"

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