The Swiss tax administration published the interest rate for tax arrears and tax refunds, and the maximum deduction fur supplementary pension contributions for 2021.
Interest rate on arrears and refunds
The 2021 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 spouse and disability for 2021 will amount to:
- CHF 6,883 for employees; and
- CHF 34,416 for self-employed people.
On 22 October 2020, the Swiss tax administration published the above figures in press release No. 2-185-D-2020-d.