Starting 1 January 2026, important updates regarding travel expense reimbursements and the completion of salary certificates will come into force in Switzerland. These changes were announced by the Federal Tax Administration (FTA) with the update of the Guidelines for completing the salary certificate and pension statements, published on 9 December 2025.
The updates directly affect employers, HR departments and payroll teams, who will need to review and adapt their internal procedures.
Increase in the flat-rate mileage allowance
The main change concerns the increase in the flat-rate mileage allowance, which will rise to a maximum of CHF 0.75 per kilometre for the business use of private vehicles. This applies in particular to:
- Item 9: updated amount and indication of the car allowance via the checkbox in field F of the salary certificate;
- Items 23 and 52: increase in the flat-rate transport expense allowance;
- reference to the appendix of the Ordinance on Professional Expenses.
Clarifications on expense regulations and fringe benefits
Further clarifications include:
- Item 59: clearer wording regarding approved expense reimbursement regulations;
- Item 72: updated rules on benefits granted by third parties, with a new annual limit of CHF 600 for cash gifts and event tickets.
Why timely action matters
These changes require a careful review of internal processes, including:
- updating expense reimbursement policies;
- adapting HR and payroll systems;
- ensuring correct completion of the salary certificate to avoid tax risks.
Fidinam can help.
Would you like support in implementing these changes correctly?
Fidinam assists companies with tax, payroll and administrative matters, helping them stay compliant and efficient.
Contact us for a personalised consultation or to review your expense regulations ahead of 2026.
Source: https://www.uvek.admin.ch/it/newnsb/i9d9Li47RSVC8iyoqI46j
