On 18 October 2018, the tax administration published press release No. DB-434.3/HAJ/ED determining the interest rate for tax arrears and tax refunds, and the maximum deductions fur supplementary pension contributions for 2019.
Interest rate for tax arrears and refunds
The 2019 interest rate for tax arrears and refunds will be 3%. The interest compensation rate for advance payments will be 0%.
Deduction for supplementary pension contributions
The maximum deductions for supplementary pension contributions relating to old age, surviving dependants and disability pension are:
- CHF 6,826 for employees; and
- CHF 34,128 for self-employed people.